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CRITICAL
Tax

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

BOE-A-2026-12986

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 15 Jun 2026, 17:39

Technical details

Type
Identifier
BOE-A-2026-12986
Published
15 Jun 2026
Entry into force
2 Mar 2026 (in force)

Summary

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.

Lifecycle

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

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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