Skip to content
BOE-A-2026-13175 ·17 June 2026 ·Resolution Low impact
Tax

Directorate General for Legal Certainty and Public Faith suspends deadlines for presentation entries pending judicial claims

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the denial of validity for a registry presentation entry. The ruling establishes that the expiration periods for presentation entries are suspended from the filing of a judicial claim against the decision denying registration until a final judgment is reached (Arts. 327 and 328 of the Mortgage Law).

In 2 key points

  1. Deadlines for presentation entries are suspended from the filing of the claim until its final resolution (art. 327 LH)
  2. For the purposes of extension, the filing date is understood to be the date the appeal is entered into the Land Registry (art. 327 LH)

How it affects those involved

For companies appealing registry decisions, this ruling ensures that filing a judicial claim against a Directorate General decision suspends the expiration of the presentation entry (Art. 327 of the Mortgage Law). This prevents the loss of registry priority while the judicial dispute is being resolved. Registrars are prohibited from cancelling the entry if the filing of the claim is documented (Art. 327 of the Mortgage Law).

Lifecycle

2026-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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