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BOE-A-2026-17345 ·8 August 2026 ·Resolution not-relevant
Tax

Public Administrations: AEAT prohibition on disposal blocks Social Security award registration

The Directorate General for Legal Certainty and Public Faith confirms that a preventive annotation of prohibition on disposal ordered by the AEAT prevents the registration of a Social Security order to cancel charges if the prohibition was issued after the executed encumbrance (legal grounds I). In such cases, a registry deadlock occurs, requiring express authorisation from the administrative authority that imposed the precautionary measure to proceed with the registration (legal grounds I).

In 2 key points

  1. An administrative prohibition on disposal issued after an encumbrance creates a registry deadlock for the registration of the enforcement (legal grounds I). (fundamentos jurídicos I)
  2. Registration requires authorisation from the administrative authority that agreed to the precautionary measure (legal grounds I). (fundamentos jurídicos I)

How it affects those involved

For companies (in this case, a commercial entity) facing Social Security enforcement actions, the existence of a prior AEAT prohibition on disposal blocks the clearing of the property in the Land Registry (legal grounds I). The affected party cannot register the award unless the AEAT cancels its annotation or authorises the transfer (legal grounds I).

Lifecycle

2026-08-08PublishedPublished 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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