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Beatriz Milla Martí Notary · Es Mercadal, Menorca

Property and mortgages · Menorca

Division into separate units

Updated 17/07/2025

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A division into separate units (división horizontal) is a legal act by which a completed property (such as a building) is divided into several independent units (homes, commercial premises, parking spaces, storage rooms, etc.), each with its own registry reference and its own share (coeficiente de participación) in the common areas of the building.

This procedure is formalised by public deed (escritura pública) before a notary and recorded at the Land Registry (Registro de la Propiedad), giving rise to the system of horizontal property (propiedad horizontal), similar to a condominium or commonhold arrangement.

What is it used for?

  • Turning a building into several independent properties
  • Allowing each flat or commercial unit to have its own deed and registry entry
  • Making it possible to sell, mortgage or transfer each unit separately
  • Setting out rights and obligations in relation to the common areas of the property

What does the notary do?

  1. Receives the request from the owner or developer
  2. Checks that there is a technical project approved (visado) by an architect
  3. Drafts the deed of division into separate units
  4. Includes an individual description of each unit and the participation shares
  5. Authorises the document with the status of a public deed

Main features

  • Each unit has its own registry reference and its own participation share
  • There are private elements (homes, commercial premises) and common elements (stairs, roofs, lifts)
  • It is formalised by public deed and recorded at the Land Registry
  • It is essential in order to sell or mortgage independent units in a building

Important considerations

  • A municipal licence and administrative authorisation may be required
  • Taxes must be paid (such as Stamp Duty on documented legal acts, IAJD)
  • Participation shares are calculated according to floor area and use
  • It is usually accompanied by rules (estatutos) governing the owners' association

The deed of division into separate units signed before a notary is fully valid in law. It is essential for the independent units (flats, commercial premises) to exist legally and to be sold, transferred, mortgaged or inherited individually.

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