BOE-A-2026-4159 ·23 February 2026 ·Resolution Low impact
Tax

Public Administrations: obligation to include NIF or NIE of all parties in registrable documents

The Directorate General for Legal Certainty and Public Faith confirms that for the registration of assets via occupation deeds and payment in compulsory expropriation proceedings, it is mandatory to include the NIF or NIE of all parties involved (Art. 206 of the Decree of 8 February 1946). The resolution upholds the registrar's negative assessment due to the absence of these identification details in the deed, even when additional documents such as powers of attorney or inheritance deeds are provided in an attempt to remedy the defect.

In 2 key points

  1. It is necessary for the NIF or NIE of all parties to appear in every registrable document (nota de calificación negativa)
  2. Public Administrations may register assets through written title of ownership and administrative certification (art. 206 Decreto de 8 de febrero de 1946)

How it affects those involved

For Public Administrations (such as the Tenerife Island Council), the lack of complete tax identification for owners or heirs in expropriation documents prevents the registration of assets (Art. 36.1 of the Local Entities Assets Regulations). Private individuals and heirs, particularly non-residents, must ensure that their identification details (NIF, NIE, or passport) are expressly stated in the occupation deed to avoid suspensions in the Land Registry.

Lifecycle

2026-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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