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BOE-A-2026-12986 ·15 June 2026 ·Resolution Low impact
Tax

Declaration of new construction registration suspended due to uncertainties in description and zero share allocation

The March 2 2026 resolution suspends the registration of a new construction and horizontal division declaration due to legal uncertainties regarding the final description of the property and the assignment of a zero share to a private element. This suspension occurs when there are legal ambiguities in the file, particularly under Article 199 of the Mortgage Law. The appeal was filed by a notary against a property registrar's assessment in El Puerto de Santa María.

In 2 key points

  1. The registration is suspended due to doubts regarding description and horizontal division (texto fuente)
  2. An appeal is filed by a notary against a registrar's valuation note (texto fuente)

How it affects those involved

Owners and developers affected should expect a future resolution determining whether the work can be registered. Notaries and registrars must handle the appeal and assess the legal uncertainties. Registration authorities may update the status of the file based on the resolution. Advisors should monitor the file status to adjust development projections.

Lifecycle

2026-06-15PublishedPublished in the BOE
2026-03-02Into forceComes into force (resolución de 2 de marzo de 2026)
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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