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BOE-A-2026-14294 ·1 July 2026 ·Act critical
Tax

Surface area rectification applicants: 10% maximum difference to avoid Article 199 proceedings

The resolution establishes that, under Article 201.3 of the Mortgage Law, if surface area differences do not exceed 10%, it is not necessary to initiate proceedings under Article 199. This simplifies the rectification process and avoids the need for additional procedures to verify capacity differences. This condition applies when the surface area difference is proven via certification (Art. 201.3).

In 2 key points

  1. Surface area differences of up to 10% avoid Article 199 proceedings (art. 201.3)
  2. Certification is required to prove the surface area difference (art. 201.3)

How it affects those involved

Property owners submitting surface area rectification requests with a difference not exceeding 10% can avoid Article 199 proceedings, reducing time and costs. Land registry administrations can process more applications without additional workload. Advisors must verify the percentage difference and the certification to ensure the non-processing criteria are met. Applicants must submit the relevant certification to benefit from this simplified regime.

Lifecycle

2026-07-01PublishedPublished 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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