BOE-A-2026-12678 ·11 June 2026 ·Resolution Low impact
Tax

Transfer of undivided shares: Registrar may require planning permission if specific uses are assigned

The Directorate General for Legal Certainty and Public Faith has ruled that the transfer of undivided shares in a rural estate is equivalent to the segregation or division of plots when specific uses are assigned to those shares (Art. 78 RD 1093/1997). In this instance, the Land Registrar of Conil de la Frontera suspended the registration of a sale involving a 4.166667% share, as the transaction could lead to unauthorised urban subdivision (Art. 91 Law 7/2021 of Andalusia). To register such transfers, it is necessary to provide proof of planning permission or a municipal declaration of non-necessity.

In 2 key points

  1. The transfer of undivided shares with specific assigned uses is treated as equivalent to land segregation (art. 78 RD 1093/1997)
  2. The assignment of use or shares in an undivided interest may be considered evidence of urban subdivision (art. 91.2 Ley 7/2021)

How it affects those involved

For individuals and owners of rural estates, the sale of undivided shares does not guarantee registration if the document implies an individualised assignment of use, as it will be treated as a land division (Art. 91.2 Law 7/2021). This requires buyers to obtain the relevant administrative consent or planning permission beforehand to prevent the Registrar from suspending the registration (Art. 78 RD 1093/1997).

Lifecycle

2026-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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