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BOE-A-2026-14291 ·1 July 2026 ·Resolution Low impact
Tax

Individuals: presentation entries cannot be refused unless there are grounds of registrability, incompleteness, or incompetence

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal regarding the refusal of a presentation entry in the Land Registry. Although the registrar refused the entry because the authentic copy sent by the notary was not received, the resolution analyses the limits of such refusal under Article 246.3 of the Mortgage Law. Nevertheless, the refusal was upheld as it was determined that the documentation submitted electronically did not constitute a valid authorised electronic copy for this purpose.

In 2 key points

  1. Refusal of a presentation entry is only permissible if the document is not registrable, is incomplete, or the Registry is incompetent, Art. 246.3 (art. 246.3)
  2. Electronic copies must allow for authenticity verification via a secure verification code, Art. 31.2 (art. 31.2)

How it affects those involved

For individuals conducting registry procedures, the ruling emphasises that the refusal of a presentation entry must be strictly limited to cases where the title is not registrable, is incomplete, or the Registry is incompetent (Art. 246.3). However, for an electronic copy to be valid for the entry, it must meet the requirements of authenticity and integrity through the secure verification code provided for in the Notary Law (Art. 31.2 and 31.3).

Lifecycle

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

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