Debt to Treasury in your house:
It is not the end of the sale
Marginal registry note, preventive tax seizure, tax debt: your property has a burden. But in Malaga we know how to sell with these burdens. The buyer pays, Treasury collects, you are free.
Legal changes 2024 in tax liability
AEAT tightened procedures. But there are alternatives.
Important change: Starting in 2024, AEAT is more aggressive with marginal notes and registry seizures. If you have tax debt, the registry liability will appear quickly and block sale to a standard buyer.
But: Negotiation is possible. AEAT frequently accepts installment or partial payment with the product of sale. In Malaga, we apply a strategy of consignation and simultaneous release before a notary.
Types of registry liability for tax debt
Marginal Note (AEAT)
Most frequent. AEAT inserts a note in the margin of the property in the Registry indicating tax debt. It does not prevent sale, but slows it down (bank sees it and distrusts). Typical debt: 5-50k€.
Solution
Negociar con AEAT fraccionamiento + consignación notarial del producto de venta. 60-90 días típicamente.
Registry Seizure (AEAT)
AEAT seizes the property directly. Prevents sale by Registry until resolved. High debt: 50k€ onwards. Maximum urgency.
Solution
Immediate settlement or AEAT agreement. Accelerated sale to informed buyer. Buyer obtains release from seizure with payment.
Seizure Annotation (SS/Social Security)
Social Security seizes for unpaid quotas (self-employed, employers). Similar to AEAT but different actors. Typical debt: 3-15k€.
Solution
Negotiate with SS. Usually more flexible. Payment agreement + parallel sale typically works.
Mortgage Guarantee (AEAT)
AEAT noted a mortgage on the property as a guarantee of debt. Works like a second mortgage: asks for money before you sell.
Solution
Unlock with AEAT consensus. Notarial consignation + simultaneous release. Process is slower (3-4 months).
Selling with tax debt: step by step
Complete tax audit
We read the simple note, identify creditors (AEAT, SS, others), exact amounts, prescription periods.
Creditors negotiation
We talk to AEAT, SS, others. We propose a plan: installment, notarial consignation, payment with sale product.
Specialized buyer
Investor who understands tax liability and consignation. Pays a smaller discount than expected.
Closing and release
At notary: buyer pays, money is consigned before AEAT/SS, liability is released, you are free.
Tax debt and properties in Malaga
Tax debt does not mean end of sale
Consulta con nosotros. Analizamos deuda, negociamos con AEAT, encontramos comprador especializado, cerramos en 60-90 días típicamente.
Consult tax expert