Real Estate BOE Importance: 3/10

The Property Registry can block an inheritance if payment of succession and capital gains taxes is not proven

05 Jun 2026 18 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 PRO

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 …

PRO exclusive content

Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.

Crear cuenta gratis Ver planes PRO

Full official title

Resolución de 11 de febrero 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 Santander n.º 1, por la que se suspende la calificación de una escritura de partición y adjudicación de herencia mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre Sucesiones y Donaciones y del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.

View original source (BOE)

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

PRO Plan

Alerts, detailed analysis and private Telegram channel.

From 9.99 EUR/month
Sponsored space
Sponsor the Real Estate category

Your brand in front of thousands of businesses and freelancers tracking the legal changes in your sector.

I want to sponsor it

Related regulations