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The February 3, 2026 resolution allows formal appeals against denials of georeferencing applications for private elements in horizontal properties, such as terraces or bars, within 30 days of notification.
Owners of horizontal property holdings with private elements (such as kiosks or bars) can now appeal against denials of georeferencing. Land registration authorities must notify applicants of denials and provide a timeframe for appeal. Legal advisors and representatives must verify whether the case meets the criterion of a private element and take action within 30 days to avoid losing their right. Access to georeferencing becomes more secure in these cases.
The tax team reviews your specific situation.
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