The Directorate General for Legal Certainty and Public Faith has ruled on the suspension of the registration of a deed for a partial assignment in payment of debt carried out by a company in insolvency liquidation. The resolution states that, where there are indications of a contradiction between the transfer made and the approved liquidation plan (such as the inclusion of estates that were no longer part of the active assets), proper judicial authorisation is required to proceed with the registration (Facts II).
For companies in insolvency liquidation, the insolvency administration cannot carry out assignments in payment at its discretion if these do not strictly adhere to the approved liquidation plan, risking suspension of registration by the Registrar (Facts II). For creditors receiving assignments in payment (such as Temfor Tierras, SL), there is a risk of legal uncertainty and delays in the transfer of title if the transaction requires additional judicial validation to overcome a negative assessment by the registrar (Facts I).
The tax team reviews your specific situation.