The Directorate General for Legal Certainty and Public Faith has ruled that georeferencing the surface area occupied by a building is not required to register a rural leasehold right, provided the construction is not yet complete (Art. 202 LH). The resolution establishes that the requirement for consistency between the Land Registry and physical reality is only mandatory once the building is finished and the occupied portion can be effectively determined (Art. 198 LH). In such cases, the UTM coordinate plan included in the deed is sufficient to satisfy the principle of registry speciality.
For companies developing renewable energy projects (such as 'Cobra Concesiones, SL'), this facilitates the registration of surface rights or rural leases without waiting for the solar plant to be completed (Art. 202 LH). This prevents registry delays caused by the lack of georeferencing for projected buildings. Registrars must accept delimitation via plans and UTM coordinates contained in the public instrument if the location is indisputable.
The tax team reviews your specific situation.