The DGSJ rules that a provincial body can extend attachments outside its province if it has a delegated agreement
12 Jun 202658 views
Who is affected:
Provincial collection bodies, municipalities, taxpayer debtors with assets in other provinces
Summary
The General Directorate resolves a dispute on whether the Provincial Council of Seville can extend attachments in Málaga. Territorial jurisdiction and notification requirements to the debtor are analyzed.
Detailed analysis
PRO
The DGSJ examines the refusal of the Property Registry of Estepona to extend an attachment annotation ordered by the OPAEF (Provincial Council of Seville) on assets in Málaga. The registrar alleged two defects: lack of territorial jurisdiction of the provincial body outside Seville and absence of notification to the de…
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