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BOE-A-2026-5499 ·9 March 2026 ·Resolution Low impact
Tax

Land Registry: Proof of tax submission (ITP/AJD) required to prevent registration suspension

The Directorate General for Legal Certainty and Public Faith has confirmed that merely presenting Form 600 or bank receipts is insufficient for registering a deed in the Land Registry. To lift a suspension resulting from a negative qualification, the interested party must provide evidence proving that the title has been made available to the tax administration for inspection (Art. 254 Mortgage Law). The ruling emphasises that the self-assessment must be accompanied by proof of its submission to the competent tax office.

In 2 key points

  1. Prior proof that the tax settlement has been requested or carried out is required (Art. 254 Mortgage Law) (art. 254 Ley Hipotecaria)
  2. Two-month deadline to appeal judicially before the Civil Court (Art. 325 and 328 Mortgage Law) (art. 325 y 328 Ley Hipotecaria)

How it affects those involved

For individuals and property buyers, simply paying the ITP or obtaining Form 600 does not guarantee registration if the official proof of submission is not downloaded and provided (Art. 254 Mortgage Law). The risk is the registrar suspending the registration of the sale. Interested parties must ensure they download the proof of submission from their citizen portal, typically 24 hours after self-assessment, to avoid registration delays.

Lifecycle

2026-03-09PublishedPublished 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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