Skip to content
BOE-A-2026-4742 ·28 February 2026 ·Resolution Low impact
Tax

30-day deadline to appeal if graphical georeferenced registration is not granted

The resolution allows an alternative graphical georeferenced registration when the land grouping procedure under Article 199.2 of the Mortgage Law is not upheld, with a 30-day natural period from notification to file an appeal.

In 2 key points

  1. An alternative graphical, georeferenced registration is permitted after land grouping (art. 199.2)
  2. A 30-day natural period is available to file an appeal if allegations are not upheld (art. 199.2)

How it affects those involved

Owners of properties affected by land groupings may access a more expedient and georeferenced alternative registration. Land registration authorities may reduce processing times. Advisors should verify whether the conditions of article 199.2 apply and manage a 30-day natural period for filing an appeal if allegations are not upheld.

Lifecycle

2026-02-28PublishedPublished 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