The DGSJ requires extending a registered attachment without need to prove notification to the debtor
05 Jun 202665 views
Who is affected:
Tax administrations, property registrars and debtors in tax enforcement proceedings
Summary
The General Directorate rules that the Estepona registrar could not refuse to extend an attachment annotation due to lack of notification to the debtor, as this is not a required requirement in this procedure.
Detailed analysis
PRO
The DGSJYFP upholds the appeal filed by the Provincial Collection Board of Málaga against the refusal of the Estepona nº1 registrar to extend an attachment annotation. The registrar required proof of notification to the debtor of the extension order, but the General Directorate concludes that such requirement is not ma…
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