The Directorate General for Legal Certainty and Public Faith has upheld the denial of registration for a donation deed based on the principle of registration priority (Articles 17, 24, and 25 of the Mortgage Law). Although the deed under appeal was submitted before the registration of the other donation, the regulations state that the qualification period for a presentation entry does not begin until the previously submitted title is registered (Article 18 of the Mortgage Law). In this instance, the property was already registered in favour of a third party at the time of qualification (Article 24 of the Mortgage Law).
For individuals undertaking donations or transfers of real estate, this ruling highlights the critical importance of the order of presentation at the Land Registry. A title submitted earlier, even if not yet registered at the time a second title is presented, may eventually be registered and block the second title if it fails to overcome the principle of priority (Articles 18 and 24 of the Mortgage Law). The risk for the donee is the loss of rights over the property if a prior title is perfected during the qualification process.
The tax team reviews your specific situation.