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BOE-A-2026-14948 ·9 July 2026 ·Resolution Low impact
Tax

Companies: Directorate General for Legal Certainty rejects Administration's opposition due to lack of technical rigour in defending a livestock track

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register the grouping and new construction of estates in Cercedilla. The Administration argued that the proposal encroached upon a livestock track (vía pecuaria), but the resolution determines that the report from the Madrid Regional Government lacks technical rigour as it fails to provide coordinates or verifiable cartographic data. Furthermore, it is noted that the track is neither registered nor recorded, failing to meet the Administration's obligation under the Law on the Heritage of Public Administrations (Art. 36 of Law 33/2003).

In 3 key points

  1. The Administration's report lacks obstructive value as it fails to provide coordinates or verifiable cartographic data (Hechos II)
  2. The Administration is in breach of its obligation to register and record the livestock track (Art. 36 Law 33/2003) (Hechos II)
  3. The procedure under Art. 199 LH allows for the rectification of surface area if there are no well-founded doubts or technically justified oppositions (Hechos II)

How it affects those involved

For the interested company, the resolution overcomes an administrative obstacle that prevented the correct land registry of its property and new construction. For Public Administrations, the ruling highlights the necessity of providing precise technical evidence (coordinates and cartography) and fulfilling the obligation to register public domain assets so that their allegations hold obstructive value in land registry rectification proceedings (Art. 199 LH).

Lifecycle

2026-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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