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BOE-A-2026-6835 ·24 March 2026 ·Resolution Low impact
Tax

Companies: Georeferencing not mandatory for registering leases on portions of land without buildings

The Directorate General for Legal Certainty and Public Faith has ruled that georeferencing is not required for the portion of a property subject to a lease agreement, provided no completed building exists (legal grounds). The requirement for coordinates is reserved for cases of land subdivision (Art. 9 LH) or when a building has already been constructed (Art. 202 LH). The objective is to prevent the Land Registry from publishing erroneous information if the projected occupation does not materialise.

In 3 key points

  1. Georeferencing is only required if the building is completed (Art. 202 LH) (art. 202 LH)
  2. Georeferenced graphic representation is mandatory only in cases of land subdivision (Art. 9 LH) (art. 9 LH)
  3. It is feasible to establish usage rights over specific portions of a property, provided they are sufficiently defined (fundamentos de derecho)

How it affects those involved

For companies developing renewable energy projects (such as photovoltaic plants) on leased land, this facilitates the registration of usage rights without the need to provide prior georeferencing of the occupied plot, provided there are no completed constructions (legal grounds). This reduces the initial technical burden for ensuring the legal certainty of lease rights over specific parts of a property.

Lifecycle

2026-03-24PublishedPublished 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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