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BOE-A-2026-812 ·14 January 2026 ·Resolution Low impact
Tax

DGJS Resolution: Analysis of the suspension of horizontal division registration due to urban planning discrepancies

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of the registration of a deed for descriptive adjustment and horizontal division in Las Palmas de Gran Canaria. The Registrar suspended the entry because the establishment of the horizontal property regime did not comply with the setback single-family dwelling use typology stipulated in the General Urban Plan (qualification note). Furthermore, deficiencies were noted in the technical documentation regarding a listed building and the requirement for additional urban planning licences (Articles 18, 19, and 19 bis of the Mortgage Law).

In 3 key points

  1. Suspension due to lack of alignment between the horizontal property regime and the General Plan use typology (nota de calificación)
  2. Requirement for an urban planning licence due to the listed building status and restructuring works (art. 330 y 332 de la Ley 4/2017)
  3. Requirement for partial registration to initiate the surface area rectification procedure (art. 199 de la Ley Hipotecaria)

How it affects those involved

For the entity Julube, SL, the resolution implies the need to rectify the discrepancies between the physical reality and the urban planning classification of the property to achieve registration. Owners of listed buildings face a higher technical burden of proof, having to provide all catalogue files and plans (Articles 330 and 332 of Canary Islands Law 4/2017). The resolution emphasises that changing the use from a single-family dwelling to horizontal property requires specific municipal licences and strict compliance with heritage protection regulations.

Lifecycle

2026-01-14PublishedPublished 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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