The property registry cannot unilaterally cancel a prohibition on disposal imposed by the Tax Authority on real estate of a company
17 Jun 202642 views
Who is affected:
Companies with registered real estate affected by AEAT prohibitions on disposal and their advisors
Summary
The DGSJFP confirms that to cancel a note of prohibition on disposal ordered by the AEAT, an express mandate from the Tax Agency itself is required; the request of the interested party is not sufficient.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith resolves an appeal against the registry qualification that suspended the cancellation of a preventive note of prohibition on disposal imposed by the AEAT on real estate of Peserlim 2017 S.L. The measure was adopted under art. 170.6 LGT, which allows prohibiting…
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