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The Directorate General for Legal Certainty and Public Faith has ruled that the Registrar lacks the authority to review or resolve matters regarding a prior decision by the Administration (AEAT) concerning the fulfillment of legal requirements for a control relationship (Art. 170.6 LGT). In this instance, the preventive notation prohibiting the disposal of land owned by Peserlim S.L. was maintained, arising from debts owed by its partner Euroinversiones TMP 2012, S.L., as the control relationship was deemed proven (Facts I).
The tax team reviews your specific situation.
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