The Property Registry cannot cancel a Tax Authority lien without a court order or AEAT mandate
17 Jun 202661 views
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…
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