BOE-A-2026-17480 ·10 August 2026 ·Resolution not-relevant
Administrative

Ruling on the suspension of land registry qualification due to failure to prove ITP and AJD tax payment

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of the qualification of a supplementary rectification deed for a new building extension deed (Facts I). The Registrar suspended the registration, alleging failure to prove payment of Transfer Tax and Stamp Duty (Articles 254 and 255 of the Mortgage Law). The appellant claims to have paid 1,800 euros via NRC on 15/04/2025 (Facts III).

In 2 key points

  1. Suspension of qualification due to failure to prove ITP and AJD payment (Articles 254 and 255 of the Mortgage Law) (Hechos II)
  2. Proof of 1,800 euro payment via NRC document (Facts III) (Hechos III)

How it affects those involved

For the affected individual, the ruling determines whether the suspension imposed by the Málaga Property Registrar No. 10 is appropriate or if the registration must proceed once the tax payment is proven (Facts II and III). The case highlights the importance of correctly proving ITP and AJD payments using valid documents such as the NRC to avoid suspensions during the land registration process (Facts III).

Lifecycle

2026-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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