The Directorate General for Legal Certainty and Public Faith has overturned a registrar's refusal to extend seizure annotations due to a lack of notification to the debtor. It has been established that the extension of a preventive seizure annotation is a mere procedural act intended to prevent expiry, rather than an executive act in its own right (Legal Grounds). Consequently, notifying interested parties of the extension diligence is not required for its registration in the Land Registry.
For Public Administrations (such as the Málaga Provincial Council in this instance), the ruling facilitates the management of tax credits by allowing the extension of seizures without needing to prove prior notification of said extension to the debtor, thereby preventing the expiry of annotations (Legal Grounds). For debtors, this means the seizure annotation will remain valid in the Registry without formal notification being required solely for the purpose of its extension, although the actual enforcement process will still require notification.
The tax team reviews your specific situation.