Property Law and Tax Issues

On the 30th of May 2013 it was published in the BOE the Law 2013 of protection and sustainable use of the coast and the modification of the Law 22/1988, from the 28th of July, from the Coastal Department, from which we must point out: – It allows the General Government Administration to cancel the agreements adopted by local administrations which affect the integrity of the maritime terrestrial public dominium. The object of this novelty is that in the case of a pernicious or harmful agreement dictated by an administration, the Central Administration can cautiously cancel the execution of mentioned administrative agreement. – It puts an end to the current situation of uncertainty and it obliges to reflect with transparency and sense the reality of the Spanish coast through the inscription of the administrative process of demarcation in the Land Registry. In addition, it compels the publication, previously coordinated with the catastral information, of the demarcation borders on the web site of the Ministry of Agriculture, Food and Environment and this way, give more juridical security to the possible buyers of properties situated on front line to the coast. – It modifies the deadline on existing concessions, granted before the entrance in force of the law, for the occupation of maritime terrestrial public dominium, being now extendable up to 75 years always depending on the purpose, although, the resolution by which the extension is agreed will enable to fix an inferior duration period, and foresee following extensions within that temporary limit. – It increases the maximum duration period regarding temporary authorizations from 1 to 4 years. – It allows the Inter-vivos transfer and the mortis-causa transfer, extending this last one, the notification period which the successors must carry out in order to subrogate in the concession from 1 to 4 years. – It foresees that in constructions situated on a right of way easement, works of repairs, improvement, consolidation and modernization can be done, as long as they do not implicate an increase in the volume, heights and surface of the existing constructions and are justified with an improvement of the energy efficiency and/or saving of water. – It regulates the use of beaches and applies a regime of differentiation between urban beaches, with higher need for services and natural beaches, limiting its occupation and applying, in this case, a higher level of protection. – Special treatment to certain enclaves within the public dominium, like the Isle of Formentera, due to its morphological characteristics. – About the properties declared of cultural interest and that occupy the public dominium, the law foresees that a concession is granted whereby their own juridical regime is applied. – It contemplates specific regulations to confront with guarantees the effects on the coast caused by climate change, having the coastal areas with risk of regression a specific regime. It establishes also those concessions whose works or installations can be reached and harmed by the inclemencies of the sea, can be extinguished to avoid damages to the tutelary properties. Modifications which can improve the protection of our coasts from the urban excess growth and that benefit those who were legitimately there before the Law 22/1988 of Coast from July 28th.

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