BOE-A-2026-11144 ·23 May 2026 ·Resolution Low impact
Tax

Registration of horizontal division: georeferenced graphic representation or cadastral certification is mandatory

The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of horizontal division registrations due to a lack of technical documentation. For registration to be valid, the descriptive and graphic cadastral certification of the property must be provided or, alternatively, a graphic representation in GML format accompanied by a validation report against the cadastral parcel map (Art. 323 of the Mortgage Law).

In 3 key points

  1. Mandatory provision of descriptive and graphic cadastral certification to incorporate graphic representation into the land registry folio (art. 18 Ley Hipotecaria)
  2. 60-day extension period for the presentation entry following notification of suspension (art. 323 Ley Hipotecaria)
  3. Alternative graphic representation must be submitted in GML format with a graphic validation report (Resolución de 13 de marzo de 2023)

How it affects those involved

For owners undertaking horizontal divisions, the absence of a georeferenced graphic basis or the descriptive cadastral certification prevents registration (Art. 18 of the Mortgage Law). In the event of suspension due to a negative qualification, the presentation entry is extended for a period of only 60 days from the date of notification (Art. 323 of the Mortgage Law).

Lifecycle

2026-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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