Over-coating is one of the most popular engineering practices to strengthen Reinforced Concrete (RC) structures, due to the relative quickness and ease of construction. It consists of an external coat bonded to the outer surface of the structural RC element, either by the use of chemical adhesives, mechanical anchor bolts or simply mortar injection. In contrast to these constructive advantages, the numerical estimation of the bearing capacity of the strengthened reinforced concrete element is still complicated, not only for the complexity of modelling a flexible membrane or plate attached to a quasi-rigid solid, but also for the difficulties that raise of simulating any potential delamination between both materials. For these reasons, the standard engineering calculations used in the practice remain very approximated and clumsy. In this work, we propose the formulation of a new 2D solid-layer finite element capable to link a solid body with a flexible thin layer, as it were the "skin" of the body, allowing the potential delamination between both materials. In numerical terms, this "skin" element is intended to work as a transitional region between a solid body (modelled with a classical formulation of a standard quadrilateral four-nodes element) and a flexible coat layer (modelled with cubic beam element), dealing with the incompatibility of Degrees-Of-Freedom between them (two DOF for the solid and three DOF for the beam). The aim of the solid-layer element is to simplify the mesh construction of the strengthened RC element being aware of two aspects: a) to prevent the inappropriate use of very small solid elements to simulate the coat; b) to improve the numerical estimation of the real bearing capacity of the strengthened element when the coat is attached or detached from the solid body.