BOE-A-2026-14989 ·9 July 2026 ·Resolution Low impact
Tax

Land Registrars: horizontal division registration permitted despite surface area discrepancy below 10%

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of a horizontal division registration in Sitges. The registrar had suspended the registration due to the lack of a new building declaration and the failure to rectify the property's surface area. The resolution establishes that, as the difference between the registered surface area (132.14 m²) and the actual area (136.39 m²) is less than 10%, registration may proceed (Facts I and II).

In 2 key points

  1. Registration is permitted if the surface area difference is less than 10% (Hechos II)
  2. The discrepancy is classified as a deficiency in capacity rather than an excess of capacity (Hechos II)

How it affects those involved

For developers and owners (in this case, Datima S.L.), the ruling confirms that surface area discrepancies in construction that do not exceed the 10% threshold relative to the registered description do not prevent the registration of the horizontal division (Fact II). This avoids the need to initiate more complex rectification procedures or title proceedings when there is a 'deficiency in capacity' in the plot that does not affect land planning.

Lifecycle

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

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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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