Real Estate BOE Importance: 3/10

The DGSJ requires extending a registered attachment without need to prove notification to the debtor

05 Jun 2026 2 views
Who is affected:
Tax administrations, property registrars and debtors in tax enforcement proceedings

Summary

The General Directorate rules that the Estepona registrar could not refuse to extend an attachment annotation due to lack of notification to the debtor, as this is not a required requirement in this procedure.

Detailed analysis PRO

The DGSJYFP upholds the appeal filed by the Provincial Collection Board of Málaga against the refusal of the Estepona nº1 registrar to extend an attachment annotation. The registrar required proof of notification to the debtor of the extension order, but the General Directorate concludes that such requirement is not ma…

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Full official title

Resolución de 10 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Estepona n.º 1 a prorrogar una anotación de embargo.

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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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