BOE-A-2026-5098 ·4 March 2026 ·Resolution Low impact
Tax

Right of reversion in expropriations: beneficiary consent or court ruling required for registry cancellation

The Directorate General for Legal Certainty and Public Faith confirms that the cancellation of a right of reversion in the Land Registry cannot be carried out automatically by the Administration. According to the ruling, once the right of reversion is registered in favour of the expropriated party or their successors (Art. 54 LEF), its cancellation requires the consent of the beneficiary or a final judicial ruling (Art. 23 LEF; Art. 1 and 20 of the Mortgage Law).

In 2 key points

  1. The cancellation of the right of reversion requires the consent of the beneficiary or a final judicial ruling (art. 23 LEF, art. 1 y 20 Ley Hipotecaria)
  2. The right of reversion is registrable in favour of the expropriated party and their successors (art. 54 LEF)

How it affects those involved

For expropriated parties or their successors, this guarantees the protection of their right of reversion against attempts by the Administration to remove said registry encumbrance without consent (Art. 54 LEF). For the Administration, it establishes an operational limit: it cannot request the cancellation of the encumbrance in the Registry based solely on the execution of the expropriation, but must instead obtain the holder's agreement or resort to judicial proceedings.

Lifecycle

2026-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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