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BOE-A-2026-5803 ·12 March 2026 ·Resolution Low impact
Tax

Registration of horizontal division: cannot register more units than declared in the new building works without a licence

The Directorate General for Legal Certainty and Public Faith confirms that a horizontal division cannot be registered if it creates more independent units than those specified in the registered declaration of new building works, unless a new municipal licence is provided (Art. 53 of Royal Decree 1093/1997). In this instance, an attempt was made to increase the number of units from 4 dwellings and 4 attics to a total of 10, which contravenes the registry limitation based on seniority.

In 1 key point

  1. Limit on units: it is not possible to register more independent units than those specified in the declaration of new building works without a new licence, Art. 53 of Royal Decree 1093/1997. (art. 53 del Real Decreto 1093/1997)

How it affects those involved

For owners and notaries attempting to apply the doctrine of prescription to register horizontal divisions, this resolution establishes a strict limit: the number of resulting units cannot exceed those declared in the new building works (Art. 53 of Royal Decree 1093/1997). If the horizontal division seeks to create more dwellings or premises than those listed in the declaration of new building works, the Registrar must suspend the registration unless a new municipal licence is presented.

Lifecycle

2026-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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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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