BOE-A-2026-12240 ·6 June 2026 ·Resolution Low impact
Tax

Religious entities: Registrar cannot re-evaluate notary's assessment of legal representation sufficiency

The Directorate General of Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register a sale conducted by a religious entity. The ruling establishes that if a notary has attested to the sufficiency of representative powers after examining the relevant documentation (statutes, minutes, and certificates), the registrar may not re-evaluate that assessment unless there is a flagrant contradiction or manifest error (Art. 98 of Law 24/2001).

In 2 key points

  1. The registrar may not re-evaluate the notary's assessment of sufficiency except in cases of manifest error or flagrant contradiction (art. 98 Ley 24/2001)
  2. The suspension of registration due to representation defects must be based on a lack of documentary accreditation (art. 18 Ley Hipotecaria)

How it affects those involved

For religious entities and their representatives, the ruling reinforces the legal certainty of their notarial acts by preventing the registrar from imposing additional accreditation requirements beyond those already validated by the notary (Art. 98 of Law 24/2001). For notaries, it confirms the autonomy of their assessment regarding the sufficiency of legal representation in relation to the registrar's qualification.

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact