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The Resolution of 3 February 2026 establishes that applications for georeferencing in horizontal properties involving private elements, such as kiosks or bars, may be subject to appeal if their processing is refused on the grounds that it is not provided for by law. This appeal must be filed within 30 days of the notification of the refusal (Art. 2). This change provides a formal appeal route for cases that previously lacked a legal review mechanism.
Owners of horizontal properties with private elements (such as kiosks or bars) can now appeal against refusals of georeferencing. Land registry administrations must notify of any refusal and facilitate the appeal period. Legal advisors and representatives must verify whether a case meets the criteria for a private element and act within the 30-day period to avoid forfeiting the right. Access to georeferencing becomes more guaranteed for these cases.
The tax team reviews your specific situation.
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