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The Directorate General for Legal Certainty and Public Faith has overturned a registrar's negative assessment regarding the suspension of a sale registration carried out through an option to purchase right. The ruling establishes that, since the option right was based on registry entries predating the Tax Agency's prohibitions on disposal, the registration must proceed in accordance with Article 145 of the Mortgage Law. This protects the priority of rights established prior to administrative seizure or prohibition measures.
For companies holding option to purchase rights over real estate, this ruling reinforces the legal certainty of their rights against subsequent Tax Agency prohibitions on disposal, provided the right was established based on valid entries prior to the prohibition. For public administrations, it limits the effectiveness of preventive prohibitions on disposal when they conflict with already registered real rights or those based on prior entries.
The tax team reviews your specific situation.
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