The Property Registry can block an inheritance if payment of succession and capital gains taxes is not proven
05 Jun 2026106 views
Who is affected:
Heirs processing inheritance registrations with real estate in the Property Registry
Summary
The General Directorate confirms that the Registry can suspend the registration of an inheritance until proof of self-assessment of the Succession Tax and municipal Capital Gains Tax is provided. No additional periods beyond those legally provided can be granted.
Detailed analysis
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The resolution confirms the qualification note from the Santander registrar who suspended the registration of a 2009 inheritance partition deed due to failure to prove payment or declaration of the Succession and Donations Tax or IIVTNU (capital gains). Article 254 of the Mortgage Law prevents any registration without …
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