BOE-A-2026-12673 ·11 June 2026 ·Resolution Low impact
Tax

Entities acquiring mortgaged properties: potential registration of adjudication following the finality of the adjudication decree

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal concerning the registration of a mortgage adjudication decree and the cancellation of encumbrances. The dispute concerns whether the finality of the adjudication decree constitutes an absolute limit to the ex officio control of unfair mortgage clauses (Art. II). The resolution analyses the application of the third transitional provision of Law 5/2019 in relation to the fourth transitional provision of Law 1/2013.

In 2 key points

  1. The final adjudication decree constitutes the absolute procedural limit for the ex officio control of unfair clauses (Art. II) (art. II)
  2. The entry into force of Law 5/2019 on 16 June 2019 marks the threshold for proving possession (Art. II) (art. II)

How it affects those involved

For entities acquiring properties through mortgage foreclosure (such as Buildingcenter, S.A.U.), the resolution examines the legal certainty of land registry entries against potential controls for unfair clauses. The primary risk is the refusal of registration by the Registrar if possession prior to 16 June 2019 is not proven, or if the requirements of Law 5/2019 are not met (Art. II).

Lifecycle

2026-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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