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BOE-A-2026-6836 ·24 March 2026 ·Resolution Low impact
Tax

Energy companies: georeferencing not required to register land leases for photovoltaic plants

The Directorate General for Legal Certainty and Public Faith has ruled that the registration of a leasehold right over part of a property cannot be denied due to a lack of georeferencing if the construction has not yet been carried out. The requirement for coordinates under Article 202 of the Mortgage Law only applies once the building is completed and effectively occupies the land. In such cases, delimitation via a plan and UTM coordinates provided in the title is sufficient to satisfy the principle of registry speciality.

In 2 key points

  1. Georeferencing is only required when the building is completed and occupies the physical reality (Art. 202 Mortgage Law). (art. 202 LH)
  2. The plan and UTM coordinates included in the title are sufficient for the registration of the leasehold right. (art. 221 Reglamento Notarial)

How it affects those involved

For companies in the photovoltaic sector, this facilitates the registration of surface or leasehold rights over land without the need for technical georeferencing of the future plant. This prevents registry blockages prior to construction, ensuring the right is protected through plans and UTM coordinates included in the public instrument (Art. 221 of the Notarial Regulations).

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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