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The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register a building extension declared in a deed of gift. The registrar argued that the excess area could conceal a transfer of ownership or a modification of the mortgaged property (facts II). The resolution addresses the feasibility of registration in light of doubts regarding the property's identity and the potential application of the procedure under Article 199 of the Mortgage Law.
For the affected individual, the resolution analyses the possibility of registering a new construction and a gift without having to resort to the complex or costly registration procedures suggested by the registrar. It debates the validity of direct registration versus the requirement to carry out additional title proceedings or deeds of notoriety, which would incur higher registration and tax costs (facts II).
The tax team reviews your specific situation.
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