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BOE-A-2026-12680 ·11 June 2026 ·Resolution Low impact
Tax

Directorate General for Legal Certainty and Public Faith rules that Horizontal Property Law applies to buildings with factual division

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a Registrar's refusal to register a segregation and the extinction of a condominium regime. The resolution confirms that the horizontal property regime exists as soon as premises or flats come to belong to different individuals, regardless of whether the constitutive title has been formalised or registered (Articles 1, 3, 8, 20, and 38 of the Mortgage Law; Articles 2, 5, 15, 16, and 17 of the Horizontal Property Law).

In 2 key points

  1. Horizontal property exists as soon as premises belong to different persons, even without a registered constitutive title (doctrina del Centro Directivo)
  2. The Horizontal Property Law is applicable when the factual situation of a building constitutes a horizontal division (disposición transitoria primera de la Ley 49/1960)

How it affects those involved

For owners of properties in buildings with factual division, the Horizontal Property Law is fully enforceable even in the absence of a registered constitutive deed. This implies that decisions made by the community of owners and the management of common elements must comply with current regulations, as owners are subject to the law from the moment the factual situation is established.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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