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The Directorate General for Legal Certainty and Public Faith has confirmed that new build declarations must include an express statement regarding any potentially polluting activities (Art. 98.3 Law 7/2022). This declaration is an essential requirement for the Registrar to carry out the mandatory marginal note and relevant communications. Furthermore, the accreditation of georeferenced coordinates for the area occupied by the construction is required (Art. 202 LH).
For owners and developers, new build declarations must mandatorily state whether any potentially polluting activities have been carried out on the property, otherwise the Registrar may refuse registration (Art. 98.3 Law 7/2022). Notaries must ensure these statements are included in the title to comply with waste and contaminated soil regulations. Additionally, registration requires the technical provision of georeferenced coordinates for the construction (Art. 202 LH).
The tax team reviews your specific situation.
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