The Directorate General for Legal Certainty and Public Faith establishes that it is appropriate to apply a marginal note to extend preventive seizure annotations when the liquid amount is determined by a final judicial ruling, even if it exceeds the amount initially recorded. This doctrine allows the registry guarantee to be adjusted to the developments of the proceedings, including costs, interest, or the accumulation of debts arising from the main enforcement process (rulings from 2012, 2016, 2017, and 2020).
For creditors (individuals or entities), the ruling ensures that the registry protection of their credits can be updated and expanded as the debt is finalised or as costs and interest accumulate, without the need for new annotations from scratch. For debtors, this implies that the encumbrance on their registered properties can increase dynamically during the judicial enforcement process. Registrars must admit these extensions provided that the amount is liquid and judicially proven.
The tax team reviews your specific situation.