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The Directorate General for Legal Certainty and Public Faith has upheld the refusal to register a deed for the sale of an undivided share in a property (Art. Facts I). The Registrar of Barbate rejected the transaction, ruling that the transfer of percentage shares in a property with a history of urban planning enforcement constitutes a disguised urban subdivision. The decision is based on the property's description and its history of land subdivisions and share sales (Art. Facts I).
Individuals acquiring percentage shares in rural or developable land face the risk of the Land Registry refusing registration if the transaction is interpreted as a de facto urban subdivision (Art. Facts I). This particularly affects the legal certainty of transfers of co-ownership rights in properties that already have urban planning enforcement files or a history of subdivision (Art. Facts I).
The tax team reviews your specific situation.
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