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The Resolution of 21 January 2026 refuses registration of a cadastral graphical representation because adjacent titleholders objected during the procedure for declaring a new construction and horizontal division, in accordance with Article 199 of the Mortgage Law.
Owners of adjacent properties lose the opportunity to benefit from the correction of property description if an objection is filed. Land registers are affected, which may create uncertainty regarding property rights. Notaries and administrative bodies must verify the existence of an objection before carrying out registrations. Advisors must inform their clients of the risk of objection in horizontal division procedures.
The tax team reviews your specific situation.
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