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BOE-A-2026-9148 ·27 April 2026 ·Resolution Low impact
Tax

Companies: Georeferencing not mandatory for registering leasehold rights over portions of a property

The Directorate General for Legal Certainty and Public Faith has ruled that georeferencing is not required for the registration of a leasehold right over part of a property, provided the portion is sufficiently defined (Arts. 1,261 and 1,273 of the Civil Code). The requirement for georeferenced graphic representation is limited to cases of land division (Art. 9 of the Mortgage Law) or construction (Art. 202 of the Mortgage Law), rather than the creation of rights of enjoyment over material portions of a property.

In 2 key points

  1. Georeferencing is only required in cases of land division (Art. 9 Mortgage Law) or construction (Art. 202 Mortgage Law) (art. 9 LH; art. 202 LH)
  2. It is possible to establish rights of enjoyment over a material portion of a property if it is sufficiently defined (art. 1.261 y 1.273 C.C.)

How it affects those involved

For companies wishing to establish use or leasehold rights over partial plots, the feasibility of registration without providing georeferenced coordinates is confirmed, provided the delimitation is clear (Art. 1,261 of the Civil Code). This avoids the burden of conducting technical boundary surveys or land divisions when the sole objective is to secure a right of enjoyment over a part of the property.

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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