{"id":11481,"date":"2022-03-18T15:28:18","date_gmt":"2022-03-18T15:28:18","guid":{"rendered":"https:\/\/vila.es\/?p=11481"},"modified":"2022-03-18T15:28:18","modified_gmt":"2022-03-18T15:28:18","slug":"is-it-possible-to-register-a-mortgage-with-an-expired-valuation-certificate-with-the-land-registry","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/litigation-and-arbitration\/is-it-possible-to-register-a-mortgage-with-an-expired-valuation-certificate-with-the-land-registry\/","title":{"rendered":"IS IT POSSIBLE TO REGISTER A MORTGAGE WITH AN EXPIRED VALUATION CERTIFICATE WITH THE LAND REGISTRY?"},"content":{"rendered":"

The resolution of the Directorate General of Registries and Notaries (\u201cDGRN<\/strong>\u201d – Direcci\u00f3n General de los Registros y del Notariado) of 20th<\/sup> May 2019<\/a>, published in the Official Gazette on 10th<\/sup> June 2019, analysed the case where a unilateral mortgage was granted by a company in favour of the Spanish Tax Agency (\u201cAEAT<\/strong>\u201d – Agencia Estatal de la Administraci\u00f3n Tributaria) as a guarantee for the payment of a tax debt.<\/u><\/p>\n

This resolution was based upon the facts and legal grounds set forth below:<\/p>\n

I. Facts:<\/p>\n

    \n
  1. By virtue of the public deed dated 29th<\/sup> November 2018 a limited liability company constituted two unilateral mortgages on a certain property in favour of the Spanish Tax Agency, as a guarantee of the payment of a tax debt.<\/li>\n<\/ol>\n
      \n
    1. On 30th<\/sup> November 2018 the mortgagor filed, by electronic means, an authorised copy of the public deed with the land registry; on the 11th<\/sup> December 2018 a first copy in paper format was filed; and on 2nd<\/sup> January 2019 an electronic copy was filed, in order to incorporate the valuation certificate regarding the mortgaged property.<\/li>\n<\/ol>\n
        \n
      1. On 21st<\/sup> January 2019 the Registrar issued a decision, according to which:<\/li>\n<\/ol>\n