The Tax Agency can block the registration of a property awarded in mortgage foreclosure auction
09 Oct 20261 views
Who is affected:
Mortgage creditor entities, auction award recipients and property registrars
Summary
A prohibition on disposal imposed by the Tax Authority may prevent the registration of a property awarded in mortgage foreclosure execution in the Property Registry, even if the mortgage is prior. The administrative authority must expressly authorize the registration.
Detailed analysis
PRO
The Directorate General for Legal Security confirms that a preventive annotation of prohibition on disposal issued by the AEAT closes the registry even against awards arising from mortgages registered previously. The principle of registration priority yields to administrative public policy, so it is not sufficient that…
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