Appeal rejected: registered tax lien annotation cannot be cancelled through this procedure
10 Aug 202674 views
Who is affected:
Property owners with tax liens registered by the AEAT and real estate law professionals
Summary
The General Directorate dismisses an individual's appeal requesting cancellation of a tax lien annotation by the AEAT already registered in the Property Registry. To rectify entries already registered, one must resort to the courts, not this administrative procedure.
Detailed analysis
PRO
The resolution confirms the established doctrine that an appeal before the General Directorate of Legal Security only applies against negative qualifications by the registrar, not to challenge entries already made. The appellant argued that the AEAT tax lien annotation stemmed from an enforcement procedure expired sinc…
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