The Supreme Court clarifies whether a tax prohibition on selling a property can block a prior mortgage foreclosure
01 Jul 2026
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Who is affected:
Adjudicatees in mortgage auctions, mortgage creditors and debtors with tax charges
Summary
The General Directorate resolves whether a preventive annotation of prohibition to dispose ordered by the Tax Authority, subsequent to the mortgage, can prevent registration of the adjudication to the buyer at auction. The conflict between public fiscal interest and the rights of the mortgage adjudicatee is analyzed.
Detailed analysis
PRO
The resolution addresses a registration conflict in Estepona where the registrar suspended the registration of a mortgage adjudication decree because there was a preventive annotation of prohibition to dispose ordered by the AEAT of Málaga, annotated after the mortgage but before the adjudication. The registrar applied…
Full official title
Resolución de 17 de marzo 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 Estepona n.º 2, por la que se suspende la inscripción de decreto de adjudicación y mandamiento de cancelación de cargas, por existir anotada, con posterioridad a la inscripción de la hipoteca que motiva la ejecución, una anotación preventiva de prohibición de disponer ordenada por la Dependencia Regional de Recaudación de Málaga de la Agencia Estatal de Administración Tributaria.