The differences between the Land Registry and the Cadastre in Mallorca are one of the issues that must be checked before buying a house, a rural property or any other property on the island.
It's common for buyers from Germany, Austria, or Switzerland to notice at the notary's office that the property's dimensions don't match those advertised. By then, the question is too late.
In Mallorca, a single property can have three different surface areas: the one registered in the Land Registry, the one recorded in the Cadastre, and the one that actually exists on the ground. Differences of just a few meters are common, and in rural properties, they can easily reach several hundred square meters.
The problem isn't just knowing which of the three figures is correct. A discrepancy can have legal, tax, urban planning, mortgage, and financial consequences that should be identified before signing a preliminary sales agreement.
At Resitax we specialize in real estate transactions with an international component in Mallorca and we help buyers from Germany, Austria and Switzerland to review these discrepancies before they make a financial commitment on the property.
Key summary
The differences between the Land Registry and the Cadastre in Mallorca do not necessarily mean that there is an irregularity, but they do require analyzing what surface area actually exists and what its legal status is.
Before buying a property, it's advisable to compare:
- The description of the Property Registry.
- The descriptive and graphic cadastral certification.
- The actual physical surface.
- Urban planning licenses.
- The final work certificate.
- The certificate of occupancy.
- The situation of swimming pools, terraces, annexes and extensions.
- The georeferencing of the property.
- The possible existence of urban planning files.
- The situation regarding a potential tourist rental license.
The Land Registry primarily certifies the legal status of the property, while the Cadastre has an essentially fiscal purpose. Neither of them alone replaces the physical and urban planning verification of the property.
Therefore, when discrepancies exist, the verification must be carried out before the earnest money agreement and not at the notary's office.
Why do the surface areas recorded in the Land Registry, the Cadastre, and reality not match?
For a German, Austrian, or Swiss buyer, the Spanish system may seem surprising.
In Germany and Austria, the Grundbuch relies on the cadastral records maintained by the land surveying offices (Liegenschaftskataster). In Switzerland, the system relies on official land surveying (amtliche Vermessung).
Registration and measurement handle the same data there, and the buyer is used to accepting the surface area shown on the seat as valid.
The Spanish Property Registry and Cadastre have different functions
The Spanish system was formed in a different way.
The Property Registry is a legal registry that for decades incorporated the descriptions of the properties contained in the deeds that were presented, without necessarily having a physical verification of the land.
The Cadastre, on the other hand, is a state tax registry with its own maps, areas and data.
For much of its history, the Registry and Cadastre operated independently.
This difference explains many of the discrepancies between the Land Registry and the Cadastre in Mallorca that still appear today in real estate transactions.
Why disagreements are especially frequent in Mallorca
Mallorca also presents its own unique circumstances.
Old titles may describe plots of land approximately, use traditional measurements, or identify boundaries by using the names of former owners, roads, or dry stone walls.
Old country estates
Many rural properties were never subject to modern technical measurement.
The surface area was estimated and that figure was subsequently passed from one deed to another.
Over time, the actual physical surface area may differ significantly from the registered description.
Extensions, swimming pools and annexes
This is in addition to subsequent expansions of the buildings.
It is common to find:
- Enclosed terraces.
- Swimming pools.
- Porches.
- Garages.
- Booths.
- Home extensions.
- Other annexes.
Some of these buildings may have been erected without a license or simply not declared to the Registry or the Cadastre.
This explains why the real estate advertisement, the simple note and the cadastral certificate can show three different built areas for the same dwelling.
What is the value of the surface area that appears in the Property Registry?
The public faith of the registry protects the good faith purchaser with regard to ownership, but that protection does not reliably extend to the physical description of the property.
Therefore, the fact that a deed or a simple note indicates a certain surface does not necessarily mean that that surface has been physically checked.
Property georeferenced and coordinated with the Cadastre
Surface area and boundaries have a reinforced guarantee when the property is georeferenced and its graphic representation has been coordinated with the Cadastre.
This mechanism was introduced by Law 13/2015.
However, a significant portion of Mallorca's old estates have not yet undergone this process.
Therefore, before buying, it is advisable to check if the graphic representation of the property is coordinated and if it actually matches the physical reality.
Tax consequences of differences between the Land Registry and the Cadastre in Mallorca
The surface area and cadastral data have immediate tax consequences.
Information from the Cadastre is used in calculating the reference value.
The taxable base of the ITP is the higher of the price recorded in the deed and said value and, with Balearic rates ranging from 8% to 13%, a difference in valuation can have a significant economic impact.
IBI
Cadastral data is also involved in the calculation of the Property Tax.
A modification of the surface area or of the declared constructions can therefore affect the cadastral value and the future taxation of the property.
Form 210 for nonresident property owners
For a non-resident buyer who keeps the property at their disposal, the cadastral value also comes into play in the calculation of imputed income.
The imputed income is 1.1% or 2% of the cadastral value and is declared using Form 210.
Residents of Germany or Austria pay 19% tax on it.
Residents of Switzerland, who for these purposes do not belong to the European Union or the European Economic Area, are taxed at 24%.
Therefore, a seemingly physical real estate discrepancy can also end up having tax consequences.
The main risk: that the built area is not legal
The most important exposure is not usually found in the numerical difference between the Registry and the Cadastre, but in the urban planning situation of the meters that do not coincide.
A constructed area that is not properly documented may have been built without a license.
In that case, their situation must be studied in accordance with Law 12/2017, on urban planning of the Balearic Islands.
Unlicensed construction
Generally speaking, there is a deadline for the Administration to restore legality.
However, in protected rural land, the Administration can act without time limits.
Even after the relevant period has elapsed, the building may remain in a non-conforming situation, with significant restrictions on carrying out renovations or extensions.
Practical consequences of an irregular surface
An irregular construction can affect:
- The certificate of occupancy.
- The bank appraisal.
- Mortgage financing.
- The insurance contract.
- The possibilities for reform.
- The possibilities for expansion.
- A future sale of the property.
Therefore, it is not enough to simply verify the actual size of the property. It is also necessary to determine the legal status of each of those square meters.
ETV Tourist Rental Licensed Accommodations
When the property has a tourist rental license (ETV), the inspection must be extended.
It is advisable to specifically check:
- In whose name is the license issued?.
- How many places are authorized?.
- What area and buildings does it include?.
- If it was validly granted.
- If the actual situation of the dwelling matches the authorized situation.
The existence of a tourist license should not be assumed simply because the property has historically been used as a holiday rental.
The notary does not verify the actual surface area of the property
This issue is especially important for buyers from Germany, Austria, and Switzerland.
Many German-speaking buyers assume that the notary verifies the entire physical and urban planning situation of the property.
That's not the case.
The Spanish notary checks, among other aspects, the identity, representation, ownership and encumbrances in view of the Registry.
It does not verify that the described surface is the one that actually exists on the ground, nor that each part of the construction has the corresponding license.
That verification is the responsibility of the buyer and their advisors.
What to check before buying a property in Mallorca
The checks must be carried out before signing the earnest money agreement.
In the transactions we advise on, we recommend comparing legal, cadastral, urban planning and technical documentation.
1. Georeferenced topographic survey
It is advisable to commission a surveyor to perform a georeferenced survey of the plot and all buildings.
This document allows you to determine the actual physical surface area and subsequently compare it with the Registry and Cadastre.
2. Updated simple note
The simple note from the Property Registry allows you to verify:
- Property description.
- Inscribed surface.
- Ownership.
- Loads.
It must be recent and correspond exactly to the property being acquired.
3. Descriptive and graphic cadastral certification
Cadastral certification allows you to verify:
- Ground surface.
- Built area.
- Boundaries.
- Graphical representation.
This information must then be compared with the registry data and the physical survey.
4. Urban planning situation
The City Council can issue an urban planning certificate regarding the classification of the land and the existence of open files.
In addition, the seller must be asked for the relevant licenses.
5. Licenses and documentation for buildings
It is advisable to request, when appropriate:
- Building permits.
- Final work certificate.
- Certificate of occupancy.
- Documentation of extensions.
- Documentation of swimming pools and annexes.
Only by placing all this documentation side by side can it be determined which meters are covered by a license, which are only included for tax purposes, and which are not properly documented.
At Resitax we review these operations before the signing of the earnest money agreement, coordinating the registration, cadastral, tax and urban planning documentation with the technical professionals when there are discrepancies in the surface area or doubts about the legality of certain constructions.
How to correct differences between the Land Registry and the Cadastre in Mallorca
Detecting a difference does not necessarily mean that the purchase should be discarded.
The Mortgage Law provides instruments to adapt the description of the property to its reality.
Rectification by means of article 199 of the Mortgage Law
Article 199 of the LH allows the georeferenced graphic representation of the property to be incorporated into the Registry.
The procedure includes notifying the neighboring landowners.
Georeferencing allows for the technical delimitation of the property and progress towards coordination between the Registry and the Cadastre.
Surface rectification and excess capacity
Article 201 of the LH regulates the rectification of the description and the excess area.
When the difference does not exceed 10% and is certified by cadastral certificate, a simplified procedure is possible.
Major or controversial differences
For major or controversial differences, one can resort to the property ownership procedure of art. 203 LH, which is processed before a notary.
The Cadastre is updated in parallel through the corresponding declaration of alteration.
When there is opposition from an adjoining landowner to a boundary rectification, the procedure can be considerably prolonged.
Correcting the Registry and Cadastre does not legalize an illegal construction
This point is fundamental.
Registration or cadastral procedures correct the physical or documentary description of the property.
They do not automatically convert an illegal construction into a legal building.
A building erected without a license continues to have its own urban planning status after modification of the Registry or Cadastre.
Therefore, they must always be differentiated:
- The regularization of registration.
- Cadastral regularization.
- Urban planning legality.
These are related issues, but legally distinct.
Extraordinary legalization of buildings on rural land
For buildings and uses on rural land, Law 7/2024 opened an extraordinary legalization procedure through the payment of an economic benefit.
In Mallorca, its application is the responsibility of the Consell.
The possibility of using this procedure should be analyzed individually for each property.
It cannot be assumed that an irregular construction can benefit from this mechanism.
How to protect the buyer in the earnest money contract
Most problems arising from differences between the Land Registry and the Cadastre in Mallorca can be better managed when they are detected before signing the earnest money contract.
The contract allows the risks identified during the review to be distributed between the buyer and seller.
suspensive conditions
It can be agreed, for example, that the purchase is conditional upon:
- The topographic measurement yields a surface within a given range.
- The seller provides certain licenses.
- The legality of certain constructions is certified.
- A registry or cadastral rectification is completed.
To compel the seller to regularize the property
It can also be agreed that the seller will rectify the Registry and the Cadastre at his own expense before granting the public deed.
This solution allows the buyer to acquire the property with the previously corrected documentary situation.
Retention of a portion of the price
When deadlines do not allow the regularization to be completed before the sale, it may be agreed to withhold a portion of the price in deposit.
The amount is released when the agreed regularization has been completed.
What happens if part of the house cannot be legalized?
When the irregular surface cannot be legalized, this circumstance must be incorporated into the economic valuation of the operation.
The reasonable thing to do might be to negotiate a price reduction.
Otherwise, the buyer risks paying for a few square meters that will later:
- The bank will not value it in the same way.
- They will not be able to be reformed normally.
- They will present administrative problems.
- They will have to explain themselves to a future buyer.
- They will be able to reduce the resale value of the property.
A property advertised as 300 m² does not necessarily have the same economic value if a relevant part of that surface lacks urban planning coverage.
Why checks should be done before the earnest money agreement
In Mallorca, the surface area registered in the Registry does not by itself prove everything that is actually purchased.
Simply checking the Land Registry is not enough.
The decision must be made based on a combination of the physical reality, the Property Registry, the Cadastre and the urban planning situation.
Anyone who automatically transfers to Mallorca the trust they place in the Grundbuch , or in the official Swiss measurement, may be taking risks that would have been relatively easy to detect before making a financial commitment.
Therefore, the inspection should be carried out before handing over a deposit or signing a preliminary sales agreement.
Resitax: specialists in international real estate transactions in Mallorca
At Resitax we specialize in real estate taxation and international asset transactions in Mallorca, and we advise buyers from Palma, mainly from Germany, Austria and Switzerland.
When we detect differences between the Land Registry and the Cadastre in Mallorca, we analyze the legal and tax documentation of the transaction and coordinate, when necessary, the review with architects, surveyors and other technicians to determine what is really being purchased before assuming a contractual commitment.
Our goal is to identify, before the earnest money agreement is signed, any discrepancies that may affect the property, assess their consequences, and accurately reflect the risks and obligations in the contract.
Frequently asked questions about the differences between the Land Registry and the Cadastre in Mallorca
What happens if the square footage recorded in the Land Registry and the Cadastre does not match?
The difference does not automatically imply that there is an illegality.
It is necessary to verify the actual physical surface area, how the property is described in the Registry, what information is contained in the Cadastre, and what the urban planning status of the buildings is.
Which surface area is valid: the one in the Land Registry or the one in the Cadastre?
Registry and Cadastre have different functions.
The registered surface area forms part of the legal description of the property, while the Cadastre has a primarily fiscal purpose and has its own cartographic representation.
When differences exist, it is necessary to compare both documents with physical reality.
How can I find out the actual size of a property in Mallorca?
The most reliable way to know the physical reality is to carry out a georeferenced topographic survey of the plot and its buildings.
It must then be compared with the registry and cadastral documentation.
Does the notary verify that the property's square footage is correct?
No.
The notary does not perform a physical measurement of the property nor does he verify that each building has a building permit.
Is a building that appears in the Land Registry necessarily legal?
No.
The fact that a building is listed in the Land Registry does not in itself mean that it has a license or that it is legal in terms of urban planning.
The urban planning situation must be checked independently.
Can the surface area of the Registry be rectified?
Yeah.
The Mortgage Law contemplates different procedures to rectify the description of the property and incorporate its georeferenced graphic representation.
The specific procedure will depend on the magnitude and nature of the discrepancy.
Does correcting the Registry legalize an extension carried out without a license?
No.
The rectification of the land registry or cadastral records does not replace urban planning legalization.
A building constructed without a license maintains its urban planning status even if the surface area shown in the Registry or Cadastre is subsequently corrected.
What happens if a neighbor objects to the rectification of the boundaries?
Opposition from a neighboring landowner can significantly complicate and prolong the rectification procedure.
That is why it is especially important to detect boundary problems before completing the acquisition.
Should I check the Land Registry and Cadastre before signing the earnest money agreement?
Yeah.
The appropriate time to check the surface area, the registration status, the Cadastre and the urban planning legality is before signing the earnest money agreement, because suspensive conditions can still be introduced or certain regularizations can be required of the seller.
What happens if the property has more square meters than those shown in the deed?
It must be determined where that difference comes from and, above all, whether the additional meters were built legally.
A difference in surface area may require a registration or cadastral rectification, but it may also reveal an unlicensed extension.
Is it possible to buy a property even if the Land Registry and Cadastre records do not match?
Yes, depending on the nature of the discrepancy.
The important thing is to know about it before the purchase, determine its consequences, and contractually establish who will assume the regularization and its costs.
Does Resitax check these issues before buying a property in Mallorca?
Yes. From Palma, we advise national and international buyers before the acquisition, reviewing the legal and tax implications of the transaction and coordinating the technical analysis when there are discrepancies in surface area or doubts about the status of the property.