Real Estate BOE Importance: 5/10

The property registry cannot require proof of municipal capital gains tax before registering a company dissolution

23 May 2026 7 views
Who is affected:
Companies in dissolution and liquidation with urban real estate and property registrars

Summary

The General Directorate rules that the registrar cannot suspend the registration of a company dissolution for failure to prove payment of municipal capital gains tax. The tax is not a prerequisite for registration.

Detailed analysis PRO

The General Directorate of Legal Security and Public Faith upholds the appeal against the registry qualification that suspended the registration of a deed of dissolution and liquidation of a company for failure to prove the self-assessment of IIVTNU (municipal capital gains tax). It is established that proof of payment…

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Full official title

Resolución de 26 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Corralejo, por la que se suspende la calificación de una escritura de disolución y liquidación de una sociedad mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.

View original source (BOE)

Affected sectors

Self-employed SMEs

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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