BOE-A-2026-14946 ·9 July 2026 ·Resolution Low impact
Tax

Companies with preventive annotations: expiry of disposal prohibitions governed by the 4-year Mortgage Law term

The Directorate General for Legal Certainty and Public Faith confirms that preventive annotations prohibiting disposal do not expire under the terms of the General Tax Law, but rather under the general 4-year term established in Article 86 of the Mortgage Law. A distinction is made between the duration of the tax precautionary measure (6 months, extendable for another 6) and the expiry of the registry entry recording it. Consequently, the cancellation of the annotation only occurs after 4 years have elapsed or by order of the Tax Agency (legal grounds 3).

In 2 key points

  1. Preventive annotations expire four years from the date of their entry, unless a shorter legal term applies (Art. 86 Mortgage Law). (art. 86)
  2. The tax-related prohibition on disposal has a term of 6 months, extendable for another 6, which is distinct from the term of the annotation (legal grounds 3). (fundamentos de derecho 3)

How it affects those involved

For companies with precautionary measures registered in the Land Registry, it is not possible to request the automatic cancellation of a prohibition on disposal based solely on the expiry of the General Tax Law deadlines. The property owner must wait for the 4-year term provided in the Mortgage Law to elapse or obtain an express mandate from the Tax Agency to proceed with the cancellation (legal grounds 3).

Lifecycle

2026-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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