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BOE-A-2026-9140 ·27 April 2026 ·Resolution Low impact
Tax

Public Administrations: extension of seizure annotations is not an enforcement act and does not require proof of agreement or delegation of signature

The Directorate General for Legal Certainty and Public Faith establishes that the extension of a preventive seizure annotation is a mere procedural act to prevent expiry rather than an enforcement act (Legal Grounds). Consequently, the Registrar cannot refuse the extension by demanding proof of renewed agreements or the delegation of the treasurer's signature (Facts II). This distinction is crucial to ensure that extension proceedings are not excluded from the prohibition on initiating enforcement in insolvency proceedings (Legal Grounds).

In 2 key points

  1. The extension of a preventive annotation is a procedural act to prevent expiry, not an enforcement act (Legal Grounds). (Fundamentos de Derecho)
  2. It is not necessary to prove the renewal of agreements or the delegation of signature to carry out the extension (Facts II). (Hechos II)

How it affects those involved

For Public Administrations (such as the Malaga Provincial Council), it facilitates the preservation of seizure rights over debtors' assets, as they are not required to provide additional documentation regarding agreements or delegations of signature for mere extension acts (Legal Grounds). For Registrars, it limits their capacity for negative qualification in these cases, as the extension does not constitute an enforcement act per se (Legal Grounds).

Lifecycle

2026-04-27PublishedPublished 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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