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The Resolution of 21 January 2026 denies the registration of a cadastral graphic representation because adjacent owners opposed the procedure for the declaration of new works and horizontal division, pursuant to Article 199 of the Mortgage Law. This type of opposition prevents the rectification of the property description, directly affecting property owners and cadastral records.
Adjacent property owners lose the opportunity to benefit from the rectification of the property description if an opposition is filed. Cadastral records are affected, which may create property uncertainty. Notaries and administrations must verify whether any opposition exists before proceeding with registrations. Advisors should inform clients about the risk of opposition in horizontal division proceedings.
The tax team reviews your specific situation.
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