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The Directorate General for Legal Certainty and Public Faith has confirmed that the Land Registry lacks the authority to declare the nullity of seizure orders requested through private applications (Resolution of 15 January 2026). Under the Mortgage Law, registrable titles must be public, enforceable, or authentic documents (Art. 3 Mortgage Law). Any claim to annul a seizure due to repetition or violation of rights must be pursued through the Tax Agency or via contentious-administrative proceedings.
For companies (such as Anavrin Maariya, SL) and individuals, this ruling ratifies that it is not possible to use the Land Registry to challenge acts of the Tax Agency (AEAT) through private written requests (Art. 420 Mortgage Regulations). The risk for the interested party is the loss of time and resources when attempting registry operations that lack the legal nature required to trigger a registry action (Art. 420.3 Mortgage Regulations). The correct route is through specific administrative or judicial channels.
The tax team reviews your specific situation.
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