Key data
| Regulation | Resolution of March 27, 2026, from the State Secretariat for Economy and Business Support |
|---|---|
| BOE Publication | April 18, 2026 |
| Entry into force | Not specified in the published text |
| Signatory parties | State Secretariat for Economy and Business Support, General Council of Notaries and ANCERT (Notarial Certification Agency, SLU) |
| Affected parties | Public Administration, notaries and citizens and businesses that perform operations before a notary |
| Category | Business Regulation |
| Year | 2026 |
The State Secretariat for Economy and Business Support, the General Council of Notaries and ANCERT have signed an agreement that transforms the digital relationship between the Administration and the Spanish notarial system. From its entry into force, the Administration will be able to consult telematically the operations registered in the computerized notarial index and will receive information on a periodic basis. The regulatory reference is the Resolution of March 27, 2026, published in the BOE on April 18, 2026.
For businesses, this has two implications: greater cross-checking control of their operations by the Administration, and less bureaucracy in procedures requiring accreditation of notarial acts before public bodies.
What does this regulation establish?
The agreement regulates two major areas of action:
- Telematic access to notarial services: The Administration can digitally consult notarial services without needing to request paper documentation from the citizen or business.
- Periodic supply of information from the computerized notarial index: ANCERT will regularly supply the State Secretariat for Economy with data on notarial operations existing in the computerized index, allowing analysis and cross-referencing of economic and business information.
The computerized notarial index is the centralized register where all operations formalized before a notary in Spain are recorded: real estate sales and purchases, company incorporations and modifications, mortgage loans, notarial powers of attorney, inheritances and other relevant legal acts.
| Agreement element | Description |
|---|---|
| Signatory party 1 | State Secretariat for Economy and Business Support |
| Signatory party 2 | General Council of Notaries |
| Signatory party 3 | ANCERT — Notarial Certification Agency, SLU |
| Main purpose | Telematic access to notarial services and periodic supply of data from the computerized notarial index |
| Stated objective | Improvement of efficiency in economic data management, fight against tax fraud and money laundering, reduction of bureaucratic burdens |
Economic and operational impact
This agreement does not generate direct costs for businesses nor does it modify notarial fees or tariffs. Its impact is operational and indirect, but relevant in three dimensions:
- Greater exposure to tax data cross-checking: The Administration will have notarial information available in an agile and periodic manner. Operations such as real estate sales and purchases, transfers of corporate interests or establishment of mortgages can be automatically cross-checked with tax returns filed. Discrepancies will be easier to detect.
- Reduction of bureaucracy in administrative procedures: Businesses that must accredit notarial acts before public bodies (tenders, registrations, authorizations) will benefit from more agile verification, without needing to provide additional notarial copies.
- Strengthening of the fight against money laundering: Periodic access to the notarial index allows the Administration to identify patterns of operations that may indicate money laundering structures, especially in real estate and corporate operations.
Who does it affect?
- Businesses that perform operations before a notary: company incorporations, capital increases, real estate sales and purchases, mergers, spin-offs or notarial powers of attorney.
- Business groups with complex corporate structures: greater exposure to cross-checking between notarial operations and tax returns.
- Real estate developers and real estate companies: their sales and purchase operations are accessible in an agile manner to the Administration.
- Financial entities: mortgage and loan operations formalized before a notary are part of the consultable index.
- Notaries: must ensure that index information is supplied to ANCERT correctly and updated, as it is the basis of the system.
- Citizens and self-employed individuals: any person who has formalized acts before a notary falls within the scope of the index consultable by the Administration.
- Tax and legal advisors: must take into account this new channel of administrative information when planning operations for their clients.
Practical example
A medium-sized company incorporates a subsidiary company in January 2026 before a notary and makes a contribution of real estate to that subsidiary valued at 2 million euros. Both operations are registered in the computerized notarial index.
With the new agreement, the State Secretariat for Economy receives this information periodically through ANCERT. If in the declaration of the Tax on Patrimonial Transfers or in the Corporate Income Tax the declared valuation does not match the one reflected in the notarial deed, the Administration can detect the discrepancy automatically and agilely, without needing to initiate a prior information request procedure.
On the other hand, if that same company needs to accredit before a public body that its legal representative has sufficient powers to sign a contract, the Administration can verify it directly in the notarial index without requiring the company to provide an authorized copy of the power of attorney deed.
What should businesses do now?
- Review consistency between notarial operations and tax returns: Verify that the values and conditions declared in public deeds match what was declared to the Tax Agency. Data cross-checking will be more agile and systematic.
- Update the inventory of recent notarial operations: Identify which corporate, real estate or financial operations from recent years are formalized before a notary and could be subject to information cross-checking.
- Inform your tax and legal advisor: Communicate to your advisors this new channel of Administration access so they take it into account in planning future operations.
- Take advantage of the reduction in bureaucracy: In upcoming administrative procedures that require accrediting notarial acts, verify whether the corresponding body already has telematic access to this information to avoid providing unnecessary documentation.
- Follow the operational entry into force: The exact date of application is not specified in the BOE. Consult the official source or your advisor to find out when the system will be operationally active.
Frequently asked questions
What is the computerized notarial index and why does it matter to businesses?
The computerized notarial index is the centralized register of all operations performed before a notary in Spain. From this agreement, the State Secretariat for Economy can consult it telematically and periodically, which facilitates cross-referencing of information with tax and economic data of businesses and citizens.
Can the Tax Authority cross-check my notarial data with my tax returns?
Yes. The agreement between the State Secretariat for Economy, the General Council of Notaries and ANCERT allows the Administration to access notarial information periodically and systematically, enabling automatic cross-checking with tax declarations and economic data.