BOE-A-2026-12776 ·12 June 2026 ·Resolution Low impact
Tax

Local authorities: cannot order seizures outside their territory without delegated authority

The Directorate General for Legal Certainty and Public Faith has upheld the refusal to extend a seizure due to lack of territorial competence and notification defects. The Registrar refused the entry because the Los Corrales Town Council (acting via the Seville Provincial Council) lacked the authority to seize assets outside its province, and the required prior notification to the debtor was not certified (Art. 85.a RGR). The ruling emphasises that notifying the extension is a substantial requirement to prevent legal defenselessness.

In 2 key points

  1. Lack of territorial competence prevents collection actions from being carried out outside the local authority's jurisdiction, Art. 8.3 Law Regulating Local Treasuries. (art. 8.3 Ley Reguladora de las Haciendas Locales)
  2. The order must certify who was notified and how the notification was fulfilled, Art. 85.a RGR. (art. 85.a RGR)

How it affects those involved

For Local Authorities, the ruling reinforces the need to strictly respect the territorial limits of their powers regarding executive collection, in accordance with Art. 8.3 of the Law Regulating Local Treasuries. For debtors, it guarantees the right to be notified of seizure extension proceedings to prevent legal defenselessness. Land Registrars maintain the obligation to issue negative assessments for orders that fail to prove reliable notification of the extension order (Art. 85.a RGR).

Lifecycle

2026-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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