Skip to content
BOE-A-2026-12254 ·6 June 2026 ·Resolution Low impact
Tax

Applicants may request registration of an alternative georeferenced graphical representation after processing art. 199.2 of the Mortgage Law

The February 4, 2026 Resolution allows registration of an alternative georeferenced graphical representation and correction of the property description following the procedure in art. 199.2 of the Mortgage Law. This mechanism enables adjusting the property area from 5,000 to 4,994 m², with a 133 m² building, via a validated graphical report with a secure verification code (art. 199.2).

In 2 key points

  1. An alternative georeferenced graphical representation may be registered following the processing of article 199.2 of the Mortgage Law (art. 199.2)
  2. The area is adjusted from 5,000 to 4,994 m² with a 133 m² building, based on a validated graphical report with a secure code (art. 199.2)

How it affects those involved

Landowners in San Sebastián de La Gomera may request the correction of their property descriptions by means of an alternative georeferenced graphical representation, enabling a more accurate adjustment of the registered surface area. Land registration authorities must manage this new type of request in accordance with the established procedure. Real estate advisors must inform clients about this available correction pathway after the legal procedure has been completed.

Lifecycle

2026-06-06PublishedPublished in the BOE
2026-02-04Into forceComes into force (resolución de 4 de febrero de 2026)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact