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The Resolution of 11 March 2026 suspends the registry certificate of completion of works due to the absence of ten-year insurance, pursuant to Article 19 of Law 38/1999. This mechanism allows companies that have declared the completion of works (such as «Apartamentos Humo 1216, S.L.») to prove compliance within three months of notification. Failure to do so will result in the suspension of the registry certificate until the ten-year insurance is proven.
For companies that have declared the completion of works, this implies a three-month deadline to prove ten-year insurance; failure to comply results in the suspension of the registry certificate. Advisors must verify insurance compliance and advise clients regarding the deadline. Registry administrations will maintain the suspension as a control measure. While workers are not directly affected, companies may face delays in the formalisation of real estate assets.
The tax team reviews your specific situation.
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