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The Directorate General for Legal Certainty and Public Faith establishes that notifying the debtor and other interested parties of the seizure extension order is a substantial requirement of the enforcement procedure. In the case analysed, the Registrar denied the extension requested by the Public Economic Services Agency of the Málaga Provincial Council because the order lacked certification of said notification (Art. 85a of the RGR). The resolution emphasises that failure to provide this accreditation may cause legal defenselessness and violate the Mortgage Law and the General Tax Law.
For Public Administrations exercising the right of enforcement, the lack of formal accreditation of the seizure extension notification in the registry order will prevent its registration (Art. 85a of the RGR). This compels collecting bodies to ensure that the order includes certification of who has been notified and how this requirement has been met to avoid registry refusal. For debtors, this reinforces their right to a defence against measures affecting their assets.
The tax team reviews your specific situation.
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