BOE-A-2026-9151 ·27 April 2026 ·Resolution Low impact
Tax

Companies with preventive annotations: filing a lawsuit suspends the cancellation of the presentation entry

The Directorate General for Legal Certainty and Public Faith establishes that filing a lawsuit against a resolution dismissing a classification appeal suspends the cancellation of the presentation entry (Arts. 327 and 328 LH). The ruling clarifies that, for extension purposes, the date of filing the appeal is the date it is entered into the Land Registry. This prevents the expiration of the entry from undermining the effectiveness of a future favorable judgment ordering registration (Art. 20 LH).

In 3 key points

  1. Filing a lawsuit against the Resolution suspends the cancellation of the presentation entry (Art. 327 LH). (art. 327 LH)
  2. The filing date of the appeal is the date of its entry into the Land Registry (Art. 328 LH). (art. 328 LH)
  3. The cancellation of the entry is improper if the filing of the lawsuit against the resolution is recorded (Art. 66 LH). (art. 66 LH)

How it affects those involved

For companies requesting preventive annotations (such as refinancing credits) whose registration is denied, filing a lawsuit protects the validity of their presentation entry (Art. 327 LH). This prevents a third party from registering a transfer title during the litigation, which would otherwise render the judgment ineffective due to the principle of successive chain of title (Art. 20 LH). The company maintains its registry priority while the judicial process is resolved.

Lifecycle

2026-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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