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BOE-A-2026-9142 ·27 April 2026 ·Resolution Low impact
Tax

Leasehold rights on part of a property: registration is possible without prior georeferencing if a plan and coordinates are provided (art. 202 LH)

The General Directorate of Legal Certainty and Public Faith establishes that the lack of georeferencing is not grounds for refusal to register a leasehold right over part of a property, provided the title includes a plan and a list of UTM coordinates that allow for its unambiguous location. It clarifies that the strict georeferencing requirement of art. 202 of the Mortgage Law applies to completed buildings, not to the configuration of rights over portions of land (art. 202 LH). The registrar must transfer the content of the plan and coordinates to the registry to the extent possible.

In 2 key points

  1. The registration of rights over part of a property is viable with a plan and UTM coordinates, without the need for building georeferencing (Art. 202 LH) (art. 202 LH)
  2. The plan and the UTM coordinate table form part of the public instrument and must be transferred to the registration (Art. 221 Notarial Regulations) (art. 221 Reglamento Notarial)

How it affects those involved

For companies in the energy or real estate sectors establishing rights over plots for projects (such as photovoltaic plants), the registration of leases is facilitated without waiting for the execution of works or formal subdivisions, provided the necessary technical description is supplied (Art. 202 LH). Registrars may not refuse registration based on the absence of georeferencing if the title allows for the determination of the occupied portion through plans and coordinates (Art. 221 Notarial Regulations).

Lifecycle

2026-04-27PublishedPublished 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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