BOE-A-2026-12143 ·5 June 2026 ·Resolution Low impact
Tax

Companies with registered entries: cancellation of an entry cannot be requested via appeal unless the original qualification is challenged

The Directorate General for Legal Certainty and Public Faith has dismissed an appeal by a company seeking to cancel a registry entry made ex officio. The ruling establishes that Registry entries are under the protection of the Courts and can only be declared inaccurate under the terms of the Mortgage Law (Art. 1). Furthermore, an appeal must be strictly limited to matters concerning the Registrar's qualification, and claims based on other grounds must be rejected (Art. 326 of the Mortgage Law).

In 2 key points

  1. Registry entries are under the protection of the Courts and remain effective unless their inaccuracy is declared (Art. 1 Mortgage Law). (art. 1 Ley Hipotecaria)
  2. The appeal must relate exclusively to matters concerning the Registrar's qualification (Art. 326 Mortgage Law). (art. 326 Ley Hipotecaria)

How it affects those involved

For companies seeking to rectify their registry status, the ruling confirms that it is not viable to use the appeal against qualification process to request the cancellation of already registered entries, even if these were made following a previous resolution. Directors must ensure that any challenge focuses strictly on the Registrar's qualification and not on the attempt to cancel entries that enjoy a presumption of accuracy (Art. 326 of the Mortgage Law).

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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