Título X. Disposiciones finales

No transfer tax (alcabala) shall be paid by reason of expropriation, nor shall other overdue fiscal taxes be paid; fines incurred on account of fiscal taxes shall be exonerated in order to carry out the registration of the transfer deed.

The file shall be processed on Spanish paper when the expropriation is requested by an entity of a public nature, in all other cases it shall be on the corresponding stamped paper.

The record costs shall be borne by the expropriating party.

When the property subject to expropriation lacks a fiscal registration, the Government Notary, on the basis of the measurements and appraisals carried out for such purpose, shall proceed to register it where appropriate.

The solvency certifications, when expropriation is involved, shall be issued by the Directorate General of Revenue on plain paper at no cost.

In case of expropriation of a leased immovable property, the expropriating party shall pay to the lessee whose contract predated the declaration of public utility or necessity or social interest, compensation fixed by experts in respect of the damages caused to the lessee.

The mortgage creditor shall have no right to any special compensation; he shall only exercise the right belonging to him against the amount granted to the expropriated party, even when the term for payment of the credit and its interest has not matured.

He shall have no right to claim payment of the entire credit, if the remainder of the property left to the debtor were, in the judgment of the experts, sufficient to secure the outstanding principal and interest.

If a claim or attachment is recorded against the property, the compensation may be delivered to the expropriated party, provided that the remainder of the property can answer for the recorded rights, or a surety is given by another owner as a guarantee that such sum will be returned to whom it legally corresponds. Otherwise, it shall be deposited.

Legislative Decree number 438 and its amendments, and all provisions contrary to this law, are hereby repealed.

All expropriation files currently in process shall be subject to the procedure established in this Decree.

This law shall enter into force fifteen days after its publication in the Official Gazette.