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BOE-A-2026-15094 ·10 July 2026 ·Resolution Low impact
Tax

Land Registrars: cannot refuse the simple filing of document presentation entries, even if not registrable

The Directorate General for Legal Certainty and Public Faith has resolved an appeal against a registrar's refusal to make a presentation entry. The ruling examines whether a private document, lacking a verifiable electronic signature and requesting the cancellation of an attachment, can be subject to a presentation entry. The debate concerns the application of Article 420 of the Mortgage Regulations, which prohibits registrars from refusing the presentation of any document.

In 2 key points

  1. Registrars cannot refuse the presentation of any document, pursuant to Article 420 of the Mortgage Regulations. (art. 420 RH)
  2. Electronic documents must contain a CSV or a signed PDF to allow for the verification of their authenticity. (II)

Lifecycle

2026-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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