01 Jul 2026
4/10
Real Estate
The General Directorate resolves an appeal regarding the denial of registration of a short-term rental deposit in Tenerife due to an internal registry error with the property code.
Owners of tourist rental properties and property registrars
01 Jul 2026
4/10
Real Estate
A ruling clarifies which documents are valid to cancel a resolutory condition at the Property Registry when the purchase agreement already provided for a specific procedure.
Buyers and sellers of real estate with deferred payment guaranteed by resolutory condition
01 Jul 2026
4/10
Real Estate
The General Directorate resolves a matter on whether a private document with notarially authenticated signature can cancel a registered resolutory condition, or if the notarial deed agreed in the deed of sale is mandator...
Buyers and sellers in real estate transactions with deferred price and resolutory condition
01 Jul 2026
4/10
Real Estate
The General Directorate resolves an appeal regarding the denial of electronically submitting the informative model of short-term rentals at the Property Registry of Ibiza.
Owners of short-term tourist accommodations and property registrars
01 Jul 2026
4/10
Real Estate
The DGSJFP resolves a matter on whether it is valid to cancel a Banco Santander mortgage using an anticipated power of attorney without notarial authentication of the zero balance certificate signature.
Mortgage debtors, banking entities and notaries processing mortgage cancellations
01 Jul 2026
4/10
Real Estate
A court orders registration in the Property Register of a property adjudicated in judicial auction, although appeals on interest are pending. The finality of the adjudication decree is sufficient for registration.
Adjudicatees in judicial auctions, property registrars and judgment creditors in ordinary execution proceedings
01 Jul 2026
4/10
Real Estate
The General Directorate resolves an appeal regarding the re-registration of an industrial building in favor of the seller following the buyer's non-payment. It analyzes whether it is necessary to deposit the amounts coll...
Sellers and buyers of real estate with resolutory condition and deferred payment
01 Jul 2026
4/10
Real Estate
The General Directorate rejects canceling three inactive companies with revoked CIF by private request. The law requires public deed or court ruling to dissolve and extinguish companies.
Administrators and partners of inactive commercial companies with revoked CIF or unfiled accounts
01 Jul 2026
4/10
Tax & Revenue
Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.
Companies, self-employed workers and tax advisors applying VAT in European operations
01 Jul 2026
4/10
Tax & Revenue
Errors in Directive 2008/8/CE are corrected, which modified VAT rules for services in the EU. It affects the rules for tax location of services between countries.
Companies and self-employed individuals that provide or receive services in other EU countries