The Property Registry can block a mortgage execution if the AEAT previously annotated a prohibition on disposal
08 Aug 202660 views
Who is affected:
Companies and individuals awarded in administrative executions with AEAT prohibitions on disposal
Summary
The DGSJFP confirms that a prohibition on disposal by the Tax Authority annotated after the executed mortgage prevents registration of the cancellation of charges without AEAT authorization.
Detailed analysis
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The General Directorate of Legal Security and Public Faith resolves an appeal by the company Gasparito SL against the negative qualification of the Property Registry of Cádiz nº3. The registrar suspended the registration of a mandate for cancellation of charges issued by the General Treasury of Social Security because …
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Resolución de 30 de abril de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Cádiz n.º 3, por la que se suspende la inscripción de un mandamiento de cancelación de cargas por existir anotada, con posterioridad al gravamen que motiva la ejecución, una anotación preventiva de prohibición de disponer ordenada por la Dependencia Regional de Recaudación de Cádiz de la Agencia Estatal de Administración Tributaria.
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