The Directorate General of Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register a mortgage cancellation. The resolution establishes that there is no legal obstacle to the actions of a credit institution's proxy being subject to prior internal controls (such as a zero-balance certification) that complement the power of attorney granted by public deed (Facts I). It recognises the private autonomy of institutions to implement 'ad intra' control mechanisms to ensure consistency of criteria without violating mandatory law (ius cogens).
For credit institutions, this validates the effectiveness of their internal control protocols and electronic certifications in streamlining mortgage cancellations without requiring the physical presence of representatives for every act (Facts I). For homeowners and individuals, this means greater efficiency in the discharge of registry charges following loan repayment. For Land Registrars, the resolution defines their qualifying function, indicating that they must not invalidate representation based solely on the existence of internal control requirements of the mandating institution.
The tax team reviews your specific situation.