BOE-A-2026-5158 ·5 March 2026 ·Resolution Low impact
Tax

The Directorate General of Legal Certainty rejects the registration of a property based on a judgment that does not constitute a directly inscribable title

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal filed by the AEAT against a registrar's refusal to register a property in favour of a company and to record a tax lien. The dispute arises because the court judgement recognising the exercise of a call option does not contain a declaration of ownership nor does it substitute for the defendant's intent in drafting the registrable title; consequently, it is not a valid document for direct registration (Art. 204 LH and Art. 708 LEC).

In 2 key points

  1. The judgement does not constitute a registrable title as it contains no declaration of ownership and does not substitute for the defendant's intent (Hechos II)
  2. The entry of presentation is extended for 60 days from the receipt of the final notification (Hechos II)

How it affects those involved

For companies seeking to register property ownership through judgements arising from the enforcement of call options, this ruling emphasises that a mere order to register does not replace the need for a title that meets the requirements of the Mortgage Law. For the Tax Administration (AEAT), the ruling confirms the difficulty of enforcing liens on properties whose ownership has not been formally perfected through an appropriate registrable title.

Lifecycle

2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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