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The Directorate General for Legal Certainty and Public Faith has ruled on an appeal filed by a notary against the suspension of the registration of a change of use from commercial premises to residential housing. The dispute concerns whether a building permit must be provided when a certificate of first occupation is already available to request a change of use under Article 28.1 of the Land Law (Facts I and IV).
For owners seeking to convert commercial premises into residential units, the ruling analyses the applicability of the July 2022 DGSJFP criteria, which allows requesting a change of use by providing an occupation certificate instead of a building permit, provided there are no essential structural or volumetric changes (Fact IV). The outcome of this specific case determines the feasibility of registering the horizontal division of a building following the change of use.
The tax team reviews your specific situation.
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