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BOE-A-2026-12125 ·5 June 2026 ·Resolution Low impact
Tax

Public Administrations: certification of notification for seizure extension is mandatory for land registry entry

The Directorate General for Legal Certainty and Public Faith confirms that, to extend a preventive seizure annotation, the mandate must expressly certify which persons have been notified and how this requirement was met (Art. 85.a RGR). Failure to record notification to the debtor and other interested parties is considered a substantial defect that causes legal defenselessness and justifies a negative assessment by the registrar (legal grounds).

In 2 key points

  1. Notification to the debtor and other interested parties is a substantial requirement that must be recorded in the mandate (Art. 85.a RGR). (art. 85.a del RGR)
  2. Failure to certify the notification allows the registrar to refuse the annotation of the seizure extension. (Hechos I)

How it affects those involved

For Public Administrations (such as the Public Economic Services Agency of the Malaga Provincial Council), omitting the certification of notification in seizure extension mandates prevents entry in the Land Registry, causing the annotation to expire. This requires collection bodies to ensure that every extension mandate strictly complies with the requirement to prove prior notification to avoid depriving the debtor of their rights (Art. 85.a RGR).

Lifecycle

2026-06-05PublishedPublished 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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