DGSJ Requires Tax Authority Consent to Cancel an Already-Accepted Unilateral Mortgage
14 Oct 20260 views
Who is affected:
Tax debtors with unilateral mortgages in favor of the AEAT registered and accepted
Summary
If an unilateral mortgage in favor of the AEAT has already been accepted, the property owner cannot cancel it alone: Tax Authority consent is required. A discrepancy in the settlement number does not invalidate the acceptance.
Detailed analysis
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The General Directorate of Legal Security and Public Faith resolves that, once an unilateral mortgage constituted in favor of the AEAT has been accepted, its cancellation requires the express consent of the creditor (Tax Authority) in public deed or enforceable judgment, in accordance with article 82 of the Mortgage La…
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