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BOE-A-2026-6855 ·24 March 2026 ·Resolution Low impact
Tax

Property companies: possible registration of rental numbers despite minimal intersection with maritime-terrestrial public domain

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to assign a rental registration number to a property. The registrar denied the request on the grounds that the property intersected with the maritime-terrestrial public domain (DPMT) (Art. 36.1.a of RD 876/2014). However, the resolution upheld the appeal, considering that the intersection is minimal, negligible, and lacks practical effects for the public interest, as the DPMT delimitation appears to follow the contours of pre-existing buildings in established urban areas.

In 2 key points

  1. The registrar must refuse registration if the property intersects with the DPMT according to the delimitation file (Art. 36.1.a RD 876/2014). (art. 36.1.ª del Reglamento General de Costas)
  2. Registration is permitted if the intersection is minimal, negligible, and provides no benefit to the public interest as the impact involves only a few centimetres. (Fundamentos jurídicos)

How it affects those involved

For companies owning real estate in coastal areas, this resolution sets a precedent regarding proportionality in the application of boundary delimitation rules. It allows for the challenging of negative assessments by Registrars when the alleged encroachment on the maritime-terrestrial public domain is minimal, accidental, or lacks practical relevance to the public interest, particularly in established urban centres.

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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