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BOE-A-2026-9143 ·27 April 2026 ·Resolution Low impact
Tax

Leasehold rights on land: registration possible without prior georeferencing if plans and coordinates are provided

The Directorate General for Legal Certainty and Public Faith establishes that the requirement for georeferencing to ensure consistency between the Land Registry and physical reality (Art. 198 LH) is only mandatory once construction is complete (Art. 202 LH). In the case of leasehold rights for photovoltaic plants, registration is permissible if the title includes a georeferenced plan and a list of UTM coordinates that allow for the unambiguous location of the portion of land, respecting the principle of registry speciality.

In 2 key points

  1. Georeferencing based on construction is only mandatory once the works are completed (Art. 202 LH). (art. 202 LH)
  2. The provision of a georeferenced plan and UTM coordinates is valid for determining the location of the leased portion. (art. 221 Reglamento Notarial)

How it affects those involved

For companies in the energy sector processing surface or leasehold rights for photovoltaic plants, registration is facilitated without the need to wait for construction to be completed (Art. 202 LH). The use of supplementary plans and UTM coordinate tables is recognised as a valid instrument for determining the location of the leased portion, allowing the registrar to transfer this information to the registry (Art. 221 Notarial Regulation).

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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