This cement mortar panel with prestressed biaxial reinforcement is formed by a slab of cement mortar which, having a thickness ranging from 2 to 7 cms, includes a biaxial reinforcement. The slab has occluded in the cement mortar mass means for versatile operating on the panel assembly allowing for its handling and/or fixation to a building structure, which versatile operating means constitute of themselves, on one part, means for retaining them in the set mass of cement mortar and, on another part opposite to the former, anchoring means either for panel handling members or members for its fixation to the building structure.