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BOE-A-2026-6845 ·24 March 2026 ·Resolution Low impact
Tax

Companies: leasehold rights over parts of estates can be registered without full georeferencing if plans and coordinates are provided

The Directorate General for Legal Certainty and Public Faith has ruled that the lack of georeferencing for an entire estate does not prevent the registration of a leasehold right over a portion of it, provided the part subject to the right is clearly delimited by a georeferenced plan and UTM coordinates (Legal Grounds). The resolution establishes that this plan and list of coordinates form part of the public instrument and allow for compliance with the principle of registry speciality (Legal Grounds).

In 2 key points

  1. The delimitation of estate portions via georeferenced plans and UTM coordinates allows for the registration of the right (Fundamentos de Derecho)
  2. The plan and the UTM coordinate table form part of the public instrument (Fundamentos de Derecho)

How it affects those involved

For companies operating through leases of portions of estates (such as Cobra Concesiones, SL), this facilitates the registration of their rights without requiring full georeferencing of the parent estate, provided the leased part is indubitably located (Legal Grounds). This reduces the burden of providing cadastral or georeferenced descriptions for the entire estate when only a part is affected (Legal Grounds).

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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