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BOE-A-2026-4161 ·23 February 2026 ·Resolution Low impact
Tax

Land Registrars: deeds must be registered where representation is proven via notarial certificates of...

The Directorate General for Legal Certainty and Public Faith has resolved an appeal against a registrar's refusal to register a sale. The ruling establishes that, within a chain of powers of attorney, the notary must certify the validity of the representative granting the deed; however, the content of intermediate powers of attorney may be proven via a notarial certificate of the authorised copy, as this document reliably reproduces the original (Art. 251 of the Notarial Regulations).

In 2 key points

  1. A notarial certificate of the authorised copy is a sufficient document to prove the content of intermediate powers of attorney (Art. 251 of the Notarial Regulations). (art. 251 del Reglamento Notarial)
  2. The obligation to prove the validity of representation lies with the representative granting the final deed. (Fundamentos de Derecho)

How it affects those involved

For notaries, this confirms that a notarial certificate of an authorised copy is sufficient to prove the content of powers of attorney within a chain of representation, streamlining the management of sale deeds (Art. 251 of the Notarial Regulations). For Land Registrars, the ruling limits their ability to refuse registrations based on requirements to prove the validity of every link in a chain of powers, as the obligation to prove validity rests with the final representative.

Lifecycle

2026-02-23PublishedPublished 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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