BOE-A-2026-12838 ·13 June 2026 ·Resolution Low impact
Tax

Directorate General for Legal Certainty rules on mandatory georeferencing due to discrepancies between physical and registry data

The Directorate General for Legal Certainty and Public Faith has analysed an appeal against a Registrar's refusal to register a new building declaration. The Registrar suspended the registration because of a discrepancy between the property's registry area (23,075 m2) and its cadastral area (22,272 m2), requiring prior or simultaneous georeferencing to rectify the mismatch between physical reality and registry records (Art. 18 of the Mortgage Law).

In 2 key points

  1. Enforceability of georeferencing when physical, registry, and extra-registry realities do not coincide, Art. 18 of the Mortgage Law (art. 18 Ley Hipotecaria)
  2. Discrepancy detected between registry area (23,075 m2) and cadastral area (22,272 m2), Facts II (hechos II)

How it affects those involved

For owners undertaking new building declarations, this ruling reinforces the requirement for georeferenced graphic representation when discrepancies exist between the registry description and physical reality (Art. 18 of the Mortgage Law). An express waiver of georeferencing in the deed does not prevent the Registrar from demanding its registration if the extra-registry reality does not match the registry, implying additional costs and procedures for the owner.

Lifecycle

2026-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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