BOE-A-2026-13177 ·17 June 2026 ·Resolution Low impact
Tax

Cancellation of insolvency annotations: judicial order required for private application, mere intent of parties is insufficient

The Directorate General for Legal Certainty and Public Faith examines the impossibility of cancelling insolvency precautionary annotations through a simple private application. Under the Mortgage Law, entries or annotations made by judicial mandate can only be cancelled via an enforceable order issued by the competent Judge or Court (Art. 83 LH). Even if the interested parties agree to the cancellation, they must approach the judicial body so that it may ratify the agreement and issue the cancellation order (Art. 83 LH).

In 2 key points

  1. Annotations made by judicial mandate can only be cancelled by an enforceable order (Art. 83 LH). (art. 83)
  2. The authority to order the cancellation lies with the Judge or Court that ordered the annotation (Art. 84 LH). (art. 84)

How it affects those involved

For companies and entities acting as proxies in liquidation or asset transfer processes (such as Unicaja Tramitaciones, S.A. in this case), a private application to the Land Registry is insufficient to clear an insolvency charge from the registry (Art. 83 LH). The risk is the refusal of the entry by the Registrar, which forces the interested parties to initiate proceedings before the Judge or Court that ordered the original annotation to obtain the necessary order (Art. 84 LH).

Lifecycle

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

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