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BOE-A-2026-11120 ·23 May 2026 ·Resolution Low impact
Tax

Public Administrations: must certify notification of seizure extension for Registrar to record it

The Directorate General for Legal Certainty and Public Faith confirms that notifying the debtor and interested third parties of the seizure extension order is a substantial requirement of the enforcement procedure (Legal Grounds). Failure to prove such notification in the order prevents registration due to the risk of leaving the party undefended (Legal Grounds). The order must expressly certify who has been notified and how this requirement was met, in accordance with Article 85(a) of the General Collection Regulations (Legal Grounds).

In 2 key points

  1. Notification of the seizure extension is a substantial requirement to prevent the debtor from being left undefended (Fundamentos de Derecho Único)
  2. The order must certify who has been notified and the manner in which the requirement was fulfilled (art. 85 a) del RGR)

How it affects those involved

For Public Administrations (such as the Public Economic Services Agency of the Málaga Provincial Council), omitting the certification of notification in seizure extension orders leads to the Registrar refusing registration (Facts I). This compels collecting entities to ensure their orders strictly comply with Article 85(a) of the General Collection Regulations to prevent the expiry of preventive annotations. For debtors, it guarantees the right to be informed of the extension to prevent a lack of legal defence (Legal Grounds).

Lifecycle

2026-05-23PublishedPublished 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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