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BOE-A-2026-10627 ·16 May 2026 ·Resolution Low impact
Tax

Public Administrations: expansion of attachment for new debts must be recorded as a new preventive annotation

The Directorate General for Legal Certainty and Public Faith has ruled that when a Public Administration requests to expand an attachment on a property due to the accumulation of new debts (subsequent financial years), the Registrar must record a new preventive annotation instead of amending the existing one. This is because the original annotation does not take effect regarding debts not included in the initial attachment order (Art. 103 and 104). The new annotation ensures legal certainty and respects the principles of credit preference and judicial protection.

In 2 key points

  1. The preventive annotation of an attachment does not take effect regarding debts that were not previously recorded (Hechos II)
  2. The annotation order must specify the period, concept, principal, surcharge, interest, and costs (Art. 104.2.d) (art. 104.2.d)

How it affects those involved

For Public Administrations (such as local councils), the expansion of attachments for accumulated debts is not carried out by modifying the previous annotation, but by recording a new entry in the Land Registry to ensure coverage of the new concepts and periods (Art. 104.2.d). For debtors and interested third parties, this allows for the precise identification of which part of the charge on the property corresponds to which specific debt, protecting their right to judicial protection.

Lifecycle

2026-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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