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BOE-A-2026-4609 ·27 February 2026 ·Resolution Low impact
Tax

Registered purchase options: potential validity of sale despite subsequent prohibition on disposal

The Directorate General for Legal Certainty and Public Faith examines whether a sale resulting from the exercise of a purchase option can be registered when a criminal prohibition on disposal (under Art. 322 of the Mortgage Law) was recorded after the option was registered but before it was exercised. The conflict concerns whether a registered purchase option holds preferential status that allows for a subsequent transfer despite the judicial encumbrance.

In 2 key points

  1. Conflict between a registered purchase option and a preventive notation of a prohibition on disposal issued by a Court (Hechos I)
  2. A prohibition on disposal closes the Land Registry to subsequent acts, even if they derive from prior entries (Fundamentos de Derecho 2)

How it affects those involved

This ruling clarifies the priority of registered rights versus judicial prohibitions on disposal, affecting the security of transactions involving pre-existing options.

Lifecycle

2026-02-27PublishedPublished 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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