The Directorate General for Legal Certainty and Public Faith confirms that enforcement actions carried out following an insolvency declaration are void if they are not authorised by the Insolvency Judge (Art. 143.1 TRLC). In this instance, the refusal of the Arrecife Land Registry to cancel an attachment issued after the insolvency declaration is upheld, as it was ordered by a Court of First Instance rather than the Commercial Court presiding over the proceedings (Art. 145.2 TRLC).
For companies in insolvency, any attachment or enforcement measure issued by a court outside the insolvency proceedings lacks legal validity (Art. 143.1 TRLC). For creditors, this means they cannot enforce assets within the insolvency estate through orders from ordinary courts once insolvency has been declared; instead, they must channel their claims exclusively through the competent court handling the insolvency proceedings (Art. 145.2 TRLC).
The tax team reviews your specific situation.