BOE-A-2026-12135 ·5 June 2026 ·Resolution Low impact
Tax

Companies and individuals: DGRN overturns negative ruling, allowing rectification of registry errors for cancelled mortgages

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to rectify a registry entry. The resolution establishes that non-existent rights cannot be transferred (Art. 1112 Civil Code) and that if a mortgage was cancelled in 2007, any subsequent assignment to entities such as SAREB lacks an object and is void. The rectification of material errors or incorrect entries is permitted based on the reality of the prior cancellation (Art. 219 Mortgage Regulations).

In 2 key points

  1. No one may transfer or modify rights that do not exist (Art. 1112 Civil Code). (art. 1112 Código Civil)
  2. Interested parties may request the rectification of conceptual errors or incorrect entries (Art. 219 Mortgage Regulations). (art. 219 Reglamento Hipotecario)

How it affects those involved

For companies (in this case, a commercial entity) and individuals burdened by registry charges for debts already settled, the resolution confirms that the lack of a valid title or the non-existence of the debt prevents the validity of registration in favour of third parties (such as SAREB). The risk of a registrar maintaining a charge due to a lack of consent from the new holder is mitigated if the nullity of the assignment or the prior cancellation is proven through bank certificates or court rulings.

Lifecycle

2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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