The Directorate General for Legal Certainty and Public Faith establishes that, to extend a preventive seizure annotation, the mandate must expressly certify which persons have been notified and how this requirement has been met (Art. 85.a RGR). The absence of evidence regarding 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. However, it is recognised that the extension has limited significance and does not require the same concordance of ownership as a formal enforcement act.
For Public Administrations (such as the Public Economic Services Agency of the Málaga Provincial Council), omitting the certification of notification in seizure extension mandates will prevent registration in the Land Registry, causing the annotation to expire. Debtors are protected by the fact that no extension can proceed without them having been duly informed, thereby guaranteeing their right of defence in tax enforcement proceedings.
The tax team reviews your specific situation.