LA EJECUCIÓN DE LA HIPOTECA LEGAL TÁCITA DEL ARTÍCULO 78 DE LA LEY 58/2003, DE 17 DE DICIEMBRE, GENERAL TRIBUTARIA.

Abstract

 This article looks at the main questions raised by the implementation of the foreclosure procedure for what is called a tacit statutory mortgage, which is regulated in article 78 of the National Tax Act. Article 78 concerns taxes levied periodically on property or rights eligible for registration or the direct, whole or alleged products thereof, and it declares that the state, autonomous communities and local government corporations take precedence over any other lender or purchaser (even those whose rights have been registered) in the collection of mature outstanding debts for the calendar year in which payment is demanded and the immediately preceding calendar year. Generally, this taking of precedence is something whose origin lies in the law, and it does not need to be registered. Even so, some warning of it may be put in the registry records, in the form of a caveat of attachment. The holder of the tacit statutory mortgage would prevail over any other lender or purchaser, even those whose rights were registered first. In short, this is an exception to the rule of conclusive title.