BOE-A-2026-12255 ·6 June 2026 ·Resolution Low impact
Tax

Public Administrations must certify notification of seizure extension for Land Registry entry

The Directorate General for Legal Certainty and Public Faith confirms that notifying the debtor and interested third parties of the seizure extension order is a substantial requirement of the enforcement procedure (Art. 85 RGR). In the case analysed, the Registrar of Estepona No. 1 refused the registration of the extension because the order did not specify who had been notified or how this requirement was met (Art. 18 LH and Art. 99 RH).

In 2 key points

  1. Notification of the seizure extension is a substantial requirement to prevent the debtor from being left without legal defence (art. 85 RGR)
  2. The order must certify which individuals have been notified and the manner in which this requirement was fulfilled (art. 85 a) RGR)

How it affects those involved

For Public Administrations (such as the Malaga Provincial Council in this case), failure to prove the notification of the extension within the seizure order leads to the refusal of registration, risking the validity of the precautionary annotation. Debtors and interested third parties have a right to be notified to prevent a lack of legal defence (Art. 85 RGR).

Lifecycle

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

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