The Property Registry may suspend a rectified deed of new construction if the AJD tax is not paid for the rectification
10 Aug 202612 views
Who is affected:
Owners who rectify new construction deeds and professionals in the real estate and notarial sectors
Summary
If you rectify a new construction deed and change surfaces, you must settle the AJD tax also for that rectification, not only for the original deed. Without this procedure, the Registry suspends the registration.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith confirms that a notarial diligence that rectifies surfaces of a new construction (dwelling, garage, swimming pool) constitutes an act subject to the Tax on Legal Acts and Documents independently from the original deed. The Málaga registrar correctly suspended t…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
Resolución de 14 de mayo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por el registrador de la propiedad de Málaga n.º 10, por la que se suspende la calificación de una diligencia complementaria de rectificación de una escritura de ampliación de obra nueva terminada.
Catalonia requires the removal of asbestos from public buildings before 2028 and from all properties before 2032. The law regulates victims' rights and owners' ...
Property owners, construction companies, public administrations and workers in Catalonia
The DGSJ annuls the registrar of Arteixo's refusal to register the grouping of two properties coordinated with Catastro, considering the neighboring owner's obj...
Owners who group properties coordinated with Catastro and declare new construction in the Registry
The General Directorate resolves a State appeal regarding the registration in the Property Register of land expropriated for a motorway in Castilla y León. The ...
Public Administration, State Roads Department, property registers
The General Directorate confirms that a private application is not sufficient to rectify the registered description of a property; a formal file and complete te...
Heirs and owners who wish to register new construction or rectify property descriptions with cadastral discrepancies
The Property Registry denies registration of a new building because the structure occupies two separate properties that must be grouped first. The developer com...
Developers and companies declaring new buildings on registered properties in different municipalities
The General Directorate confirms that a regulatory separation agreement cannot be registered if the property is already registered in the name of only one spous...
Separated or divorced spouses seeking to register agreements on real property in the Property Registry