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BOE-A-2026-6847 ·24 March 2026 ·Resolution Low impact
Tax

Companies with lease rights on land: it is possible to register rights over portions of a property without prior georeferencing if coordinates and plans are provided (art. 202 LH)

The General Directorate of Legal Certainty and Public Faith establishes that the constitution of a lease right over a portion of a property does not require georeferencing under the terms of a segregation or construction (art. 9 and 202 LH). In this case, providing a georeferenced plan and a list of UTM coordinates is sufficient to comply with the principle of registry specialty, allowing the registrar to transfer this information to the registration (legal grounds).

In 2 key points

  1. The provision of a georeferenced plan and UTM coordinates is sufficient for the registration of rights over portions of a property (fundamentos de derecho)
  2. Georeferencing of buildings is not required if the work has not been executed or modified (Art. 202 LH) (art. 202 LH)

How it affects those involved

For companies developing renewable energy projects (such as photovoltaic plants) that require leasing specific plots from larger estates, the registration of their rights is facilitated. Formal segregation or building georeferencing is not mandatory if plans and UTM coordinates are provided to delimit the leased portion, thereby reducing the administrative burden prior to the registration of the right (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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