said Judgement Set the local level (basis 5 °) to take precautionary measures to non-executive outside its territory as "does not involve the municipal organization is prohibited from interim decisions within the proceedings in respect of enjoys competition, which is projected in another municipality "A different question would be the procedure for enforcement of an asset situated outside the district municipal. (more ...)
However, after recognizing the aforementioned competence, the Court did not rule on the obligation of the Registrar of the property to register such an order (basis 6 °) as it is not his jurisdiction Referring to the Judgement of the Audiencia Provincial de Alicante n ยบ 421/2009 28/12/2009 sect 6 th, which reversed the rulings of the Directorate General of Registries and Notaries, contrary to the registration.
Conclusion:
" The head of the tax collection of a local authority is competent to enact, within the enforced collection, command notation to seize property, for property located outside its boundaries. "
STS 1744/2011 Link
