Skip to content
BOE-A-2026-4623 ·27 February 2026 ·Resolution Low impact
Tax

Real estate companies: Directorate General for Legal Certainty may suspend new building registrations without proof of non-interference with...

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of the registration of a declaration of new building by antiquity (Art. 28.4 Legislative Royal Decree 7/2015). The Land Registrar of Villajoyosa No. 1 suspended the registration on the grounds that, due to the construction's proximity to a watercourse (less than 100 metres), there is evidence of interference with public use easements regarding hydraulic public domain (Art. 2 Legislative Royal Decree 1/2001). The resolution examines the requirement to prove authorisation from the Basin Authority to proceed with the registration.

In 2 key points

  1. Suspension of new building registration by antiquity if non-interference with public use easements is not proven (Art. 28.4 Legislative Royal Decree 7/2015) (art. 28.4 RD Legislativo 7/2015)
  2. Obligation to prove non-interference with water easements when in close proximity to watercourses (Art. 2 Legislative Royal Decree 1/2001) (art. 2 RD Legislativo 1/2001)

How it affects those involved

For real estate companies (in this case, Villaorxeta Inversions, SL), an unfavourable registry qualification prevents the registration of works declared by antiquity if documentation is not provided to rule out interference with water easement zones (Art. 2 Legislative Royal Decree 1/2001). The risk lies in the Registrar's discretion to use cartographic viewers to suspend registrations when there is a lack of proof regarding non-interference with watercourses or influence zones.

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact