The Directorate General for Legal Certainty and Public Faith confirms that a registrar cannot cancel an embargo annotation based solely on a private application, even if the non-enforceability of the debt is alleged (resolution of 11 March 2026). The cancellation of an embargo can only be carried out via a mandate from the issuing body or by a final judicial ruling declaring its inaccuracy (Arts. 82 and 83 LH). The registrar lacks the competence to assess the merits of the tax debt during their qualification process.
For companies with debts to the AEAT and embargo annotations on their properties, the route of a private application to the Registry is ineffective for achieving cancellation (Art. 82 LH). The risk for the company is the persistence of the registry charge until a mandate from the Administration or a court judgment is obtained. Registered owners must direct their claims to the originating body of the embargo or through judicial channels, rather than to the registrar, to avoid the denial of cancellation.
The tax team reviews your specific situation.