BOE-A-2026-14853 ·8 July 2026 ·Resolution Low impact
Tax

Registration of sale: judicial prohibition on disposal prevails over previous unregistered transfers

The Directorate General for Legal Certainty and Public Faith has ruled that a sale deed executed in 1995 cannot be registered if the properties are subject to a preventive annotation of prohibition on disposal issued by a Court (art. 2). The resolution establishes that, in criminal proceedings, the public policy nature of precautionary measures prevails over the preferential efficacy of prior unregistered transfers. To proceed with registration, it is imperative that the Court handling the proceedings issues an order to lift the prohibition (art. 2).

In 2 key points

  1. In criminal proceedings, the prohibition on disposal prevails over prior unregistered transfers, art. 2 (art. 2)
  2. A court order to lift the measure is required to cancel the annotation and allow registration, art. 2 (art. 2)

How it affects those involved

For purchasers of properties who have not formalised their registration, criminal precautionary measures (prohibition on disposal) block the ability to register prior title deeds, even if the sale predates the measure (art. 2). Companies holding registered titles face limitations on their assets for meeting criminal liabilities, as actual ownership is affected by the preventive annotation. Affected individuals must obtain a lifting of the measure through the relevant court to regularise their registration status (art. 2).

Lifecycle

2026-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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