BOE-A-2026-14305 ·1 July 2026 ·Resolution Low impact
Tax

Land Registrars: cannot challenge the validity of powers of attorney already reviewed by a Notary

The Directorate General of Legal Certainty and Public Faith has ruled that a Land Registrar cannot review the validity and subsistence of a power of attorney if the Notary has already performed such verification and recorded it in the deed (Art. 98 Law 24/2001). However, the ruling warns that a power of attorney cannot be made conditional upon the provision of a private zero-debt certificate to be effective, as a lack of authority cannot be remedied by private documents (Art. 1280 Civil Code and Art. 3 LH).

In 2 key points

  1. The Registrar cannot review the assessment of validity and subsistence of a power of attorney made by the Notary (Art. 98 Law 24/2001). (art. 98 Ley 24/2001)
  2. A lack of authority in a power of attorney cannot be remedied by a private document or certificate (Art. 1280 Civil Code). (art. 1280 Cc)

How it affects those involved

For Notaries, this reaffirms their capacity to assess the sufficiency of representation, limiting the Registrar's power of review (Art. 98 Law 24/2001). For banking institutions, it establishes that powers of attorney granted for mortgage cancellations must be autonomous and not depend on the presentation of private zero-balance certificates for their validity, thereby avoiding legal uncertainty in the formation of contractual intent.

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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