The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a Land Registrar's classification regarding a preventive seizure notation based on an expired title. The resolution emphasises that the expiry of a notation prevents its extension or reinstatement (Articles 86, 96, and 97 of the Mortgage Law) and that the existence of tax debt does not, in itself, justify a registry entry without a valid enforcement procedure (Article 62.5 of Law 58/2003).
For individuals with tax debts, the resolution reinforces that the Administration cannot reactivate registry seizures by simply reopening expired titles if the enforcement procedure has prescribed or expired. For Registrars, it reaffirms the obligation to independently assess the validity and effectiveness of titles regardless of the Administration (Articles 18 and 99 of the Mortgage Law), preventing entries based on material debts without a valid enforceable title.
The administrative team reviews your specific situation.