BOE-A-2026-14290 ·1 July 2026 ·Resolution Low impact
Tax

Priority of mortgage foreclosure: prevails over AEAT prohibition on disposal

The Directorate General for Legal Certainty and Public Faith has ruled that an adjudication decree resulting from a mortgage foreclosure must be registered with priority over a preventive annotation of prohibition on disposal ordered by the AEAT (Art. 674 LEC). The resolution establishes that the cancellatory effect of the adjudication decree is legal and mandatory, requiring the Registrar to cancel all charges and annotations subsequent to the foreclosed mortgage, even if they originate from the Administration (Art. 674 LEC; Art. 440 and 456 LOPJ).

In 2 key points

  1. The adjudication decree orders the cancellation of all annotations subsequent to the mortgage, including those from the Administration (Art. 674 LEC). (art. 674 LEC)
  2. The AEAT prohibition on disposal does not take priority over registration derived from a completed mortgage foreclosure (Art. 674 LEC). (art. 674 LEC)

How it affects those involved

For mortgage creditors and successful bidders, the effectiveness of the foreclosure process is guaranteed against precautionary measures from the Tax Administration that were annotated after the mortgage (Art. 674 LEC). The Land Registrar cannot prevent the registration of the adjudication decree or the cancellation of charges based on an AEAT prohibition on disposal if such prohibition post-dates the mortgage triggering the foreclosure.

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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