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The Directorate General for Legal Certainty and Public Faith has confirmed that a preventive annotation of prohibition on disposal ordered by the AEAT prevents the registration of a certificate of asset award, even if the prohibition postdates the encumbrance motivating the enforcement. To proceed with registration, the administrative authority that ordered the precautionary measure must authorise the transfer, or the prohibition must be cancelled (legal grounds I).
For companies acquiring assets through administrative enforcement processes (such as Social Security), an AEAT prohibition on disposal acts as a registry block that prevents the consolidation of ownership (legal grounds I). Acquirers must ensure the cancellation of such measures or obtain express authorisation from the creditor administration to avoid the suspension of registration in the Land Registry.
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