The property registry cannot require proof of municipal capital gains tax before registering a company dissolution
23 May 2026
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Who is affected:
Companies in dissolution and liquidation with urban real estate and property registrars
Summary
The General Directorate rules that the registrar cannot suspend the registration of a company dissolution for failure to prove payment of municipal capital gains tax. The tax is not a prerequisite for registration.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith upholds the appeal against the registry qualification that suspended the registration of a deed of dissolution and liquidation of a company for failure to prove the self-assessment of IIVTNU (municipal capital gains tax). It is established that proof of payment…
Full official title
Resolución de 26 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Corralejo, por la que se suspende la calificación de una escritura de disolución y liquidación de una sociedad mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.