Answers for property owners
What are the tax charges (afecciones fiscales) that appear as encumbrances on the Nota Simple?
They appear in the encumbrances section and look alarming, but they are almost never an outstanding debt. What matters is checking that they have expired.
SHORT ANSWER
A tax charge (afección fiscal) is a note in the Land Registry (Registro de la Propiedad) that ties the property for five years to a possible supplementary assessment of the tax paid on the last transfer (Transmisiones Patrimoniales, Actos Jurídicos Documentados or Sucesiones y Donaciones). It is not a debt: it is a warning to future buyers. What matters is that it has expired or that the tax was settled correctly.
IN THIS ARTICLE
If you have read the Nota Simple (the Land Registry extract) for your home, you have probably seen something like this. Here we explain what it means and what to do.
What the note says exactly
The usual wording is: “This property is charged, for a period of five years from the date of the assessment, with the payment of any assessments that may be issued for Transmisiones Patrimoniales y Actos Jurídicos Documentados (property transfer tax and stamp duty), and is released by the sum paid by self-assessment”. To anyone not used to it, it looks as if the property has payments pending. In general, it does not.
What a tax charge is
It is also known as a marginal note of tax charge. It is added every time a property is transferred in an operation subject to taxes such as Transmisiones Patrimoniales (property transfer tax), Actos Jurídicos Documentados (stamp duty) or Sucesiones y Donaciones (inheritance and gift tax). It is an entry that ties the registered property to a possible supplementary assessment of that tax for five years. It works as a warning to potential buyers that the Spanish Tax Agency (Hacienda) could issue a supplementary assessment.
What to check
- That the charge has expired: more than five years have passed since the date shown
- If it has not expired, that the tax on the previous transaction was settled correctly
- That there are no other encumbrances on the Nota Simple: mortgages or attachments
- That your lawyer reviews the Nota Simple before signing
If the tax was not settled correctly and the charge is still in force, the Spanish Tax Agency could claim the supplementary assessment from the new owner. That is why buyers' lawyers review it.
If there is a live mortgage, see how to cancel it. And if you have questions about IBI, read old IBI debt.
Frequently asked questions
Is it a debt?
No. It is a warning that the tax authorities could assess the tax again within five years. After that period, it expires.
Can it be cancelled?
Once it has expired, it is cancelled in the Land Registry, normally at the request of the owner.
Does it hold up the sale?
It does not usually do so if it has expired or if the tax was settled correctly. Buyers' lawyers review it.
Where can I see it?
In the encumbrances section of the Nota Simple, which is requested from the Land Registry.
About the author
Alfonso Lacruz
Naval engineer and market analyst. Over 25 years advising owners in Marbella and Benahavís. Publishes a monthly market analysis with Land Registry data.
Every case is different: before you sign or decide, confirm your situation with your own lawyer, notary or tax adviser.
Sources: Land Registry (Registro de la Propiedad); General Tax Law (Ley General Tributaria); Spanish Tax Agency (Agencia Tributaria). Last updated: 24 October 2026.
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