CRITICAL
Tax Registration of cadastral graphical representation denied due to adjacent titleholders' opposition in horizontal division procedure
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-11123
Published
23 May 2026
Entry into force
21 Jan 2026 (in force)
Summary
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.
Lifecycle
2026-05-23PublishedPublished in the BOE
2026-01-21Into forceComes into force (Resolución de 21 de enero de 2026)
BMC resources for this provision
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Official text Based on BOE data (boe.es). Information, not advice.