BOE-A-2026-14289 ·1 July 2026 ·Resolution Low impact
Tax

Individuals: denial of presentation entry confirmed for providing a photocopy of a deed instead of the original document

The Directorate General for Legal Certainty and Public Faith has upheld a registrar's negative assessment regarding the denial of a presentation entry. The appellant attempted to prove tax payment by providing a photocopy or scan of the deed after the initial entry had expired (Art. 246.1 Mortgage Law). The resolution establishes that once an entry has expired, the authorised copy of the title must be presented again, rather than a supplementary document such as a photocopy (Art. 246.3 Mortgage Law).

In 2 key points

  1. The expiration of a presentation entry occurs if the proof of payment and tax is not provided within the legal timeframe (Art. 254 and 255 Mortgage Law). (art. 254 y 255 Ley Hipotecaria)
  2. A presentation entry cannot be made using documents that are not registrable titles or are merely supplementary (Art. 246.3 Mortgage Law). (art. 246.3 Ley Hipotecaria)

How it affects those involved

For individuals or rights holders, the expiration of a presentation entry due to failure to prove tax payment (Art. 254 and 255 Mortgage Law) results in the loss of registration priority. In this instance, the error of providing a photocopy instead of the authorised electronic or physical copy following expiration prevents a new entry from being made, necessitating the restart of the presentation process with the full title.

Lifecycle

2026-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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