BOE-A-2026-11141 ·23 May 2026 ·Resolution Low impact
Tax

Public Administrations: must certify notification to debtor to extend seizure annotations

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 (Art. 85 RGR). The ruling establishes that the order presented to the Land Registry must expressly certify who has been notified and how this requirement has been met to prevent a breach of the right to a fair defence (Art. 85a RGR).

In 2 key points

  1. Notification to the debtor is a substantial requirement for the extension of a seizure (Art. 85 RGR). (art. 85 a del RGR)
  2. The order must certify who has been notified and the manner in which this requirement was fulfilled (Art. 85a RGR). (art. 85 a del RGR)

How it affects those involved

For Public Administrations (such as the Malaga Provincial Council in this case), failure to prove notification within the seizure extension order results in the Registrar refusing the entry. This prevents avoiding the automatic expiry of the precautionary annotation, forcing collecting entities to ensure the traceability of notifications within their tax enforcement files to maintain the effectiveness of charges against the debtor's assets.

Lifecycle

2026-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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