The Property Registry cannot cancel a Tax Authority lien without a court order or AEAT mandate
17 Jun 2026
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Who is affected:
Companies and individuals with Tax Authority liens recorded in the Property Registry
Summary
A company challenged the registrar's refusal to cancel an AEAT lien on its real estate. The General Directorate confirms that cancellation is only possible by official mandate, not by private request.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith resolves a complaint by Anavrin Maariya S.L. against the registrar of Las Rozas de Madrid's refusal to cancel precautionary lien annotations made by the AEAT. The company argued lack of enforceability of the debt, duplication of the lien, and insufficient reaso…
Full official title
Resolución de 11 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Las Rozas de Madrid n.º 1 a cancelar una anotación de embargo.