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BOE-A-2026-1521 ·22 January 2026 ·Resolution Low impact
Tax

Directorate General for Legal Certainty orders registration of deed of debt settlement following verification of funds' origin

The Directorate General for Legal Certainty and Public Faith has overturned the refusal of the Orgaz Registrar to register a deed of debt settlement (dación en pago). The ruling establishes that a statement from a banking institution attached to the deed is sufficient to verify the means of payment and the origin of the debt, complying with the requirements of Article 24 of the Notarial Law and Article 21 of the Mortgage Law (Art. 177 RN).

In 2 key points

  1. The attached bank statement is sufficient to verify the means of payment and the origin of the debt (art. 177 RN)
  2. The accreditation required by Articles 24 of the Notarial Law and 21 of the Mortgage Law is satisfied (art. 24 LN y art. 21 LH)

How it affects those involved

For individuals undertaking debt settlements, the ruling confirms that verifying the origin of funds and means of payment can be achieved through documents annexed to the deed (such as bank statements) that identify the destination of the money. It is not strictly necessary for the full details of financial traceability to be contained within the main body of the notarial text (Art. 177 RN).

Lifecycle

2026-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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