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ARTICLE 1
Numbers 1 to 7 of Annex I to the Notarial Tariff approved by Royal Decree 1426/1989, of 17 November 1989, once the amounts contained therein have been converted into euros, shall have the following wording:
Number 1 Documents without amount.
1. The following amounts shall be charged for public instruments without value:
(a) Powers of attorney in general: €30.050605.
b) Powers of attorney for litigation: 15,025302 €.
c) Deeds: 36,060726 €.
d) Wills, per grantor: 30,050605 €.
e) Marriage contracts: 30,050605 €.
f) Other documents (civil status, emancipation, recognition of filiation, etc.): 30,050605 €.
2. In the case of powers of attorney, if there are more than two agents, a fee of €6.010121 shall be charged for each excess, and for each agent exceeding six, €0.601012.
Number 2 Documents of value.
1. For instruments of value, the fees resulting from applying the following scale to the value of the goods that are the object of the documented business shall be charged:
a) When the value does not exceed €6,010.12: €90.151815.
b) For the excess between €6,010.13 and €30,050.60: 4.5 per 1,000.
c) For the excess between €30,050.61 and €60,101.21: 1.50 per 1,000.
d) For the excess between €60,101.22 and €150,253.03: 1 per 1,000.
e) For the excess between €150,253.04 and €601,012.10: 0.5 per 1,000.
f) For the excess between 601.012,11 € and 6.010.121,04 €: 0,3 per 1.000.
For amounts exceeding € 6,010,121.05 the notary shall receive such sum as he may freely agree with the parties to the contract.
2. The fees established in paragraph 1 shall be reduced by 25 per cent in the case of personal loans and credits or those secured by mortgage. The reduction shall be 50 per cent in the following cases:
a) Instruments in which, by express provision of the Law, the State, Autonomous Communities, provinces or municipalities or their Autonomous Bodies are obliged to pay notary fees.
b) Instruments in which political parties and trade union organisations are obliged to pay.
c) Loans or advances granted by the different Public Administrations for the promotion and construction of housing.
d) Loans for the subsidised refurbishment of existing housing and primary community facilities.
e) Second or subsequent transfers of buildings and dwellings that have been classified or certified as eligible for protection because they meet the requirements of current legislation.
f) The subrogation, with or without simultaneous novation, and the modifying novation of mortgage loans covered by Law 2/1994, of 30 March, it being understood that the instrument comprises a single concept. For the calculation of the fees, the figure of the capital pending repayment at the time of the subrogation shall be taken as the basis, and in the case of modifying novations, the figure resulting from applying the differential between the interest rate of the loan being modified and the new interest rate to the amount of the mortgage liability in force.
Point f) of paragraph 2.2 of number 2 of Annex I introduced by Royal Decree 2616/1996, 20 December (‘B.O.E.’ 21 December), which amends Royal Decrees 1426/1989 and 1427/1989, of 17 November, on the fees of Notaries and Land Registrars in mortgage loan subrogation and novation operations under Law 2/1994, of 30 March.
3. Exemptions or allowances for land consolidation, subsidised housing, family farms and other matters established by Law shall also remain unaffected.
Number 3 Protests.
1. The following fees shall accrue for protest proceedings:
a) If the amount of the bill does not exceed €60.10: €3.005061.
b) If it is greater than €60.10 and does not exceed €150.25: €4.507591.
c) If it is more than 150.25 € and does not exceed 300.51 €: 6.010121 €.
d) If it is more than 300.51 € and does not exceed 601.01 €: 9.015182 €.
e) From €601.01 onwards, in addition to the last amount, for each €601.01 excess or fraction thereof: €0.601012.
2. In addition, the sum of €3.005061 shall be charged in the following cases:
a) For the service of the notification, when the bill of exchange is domiciled outside the limits of the town of residence of the authorising Notary.
b) When the bill of exchange is delivered outside normal business hours.
c) For payment of the bill of exchange at the Notary's office.
3. 6.010121 shall be charged for each hour or fraction thereof, when the bill of exchange is domiciled outside the municipal boundaries of the Notary's place of residence.
Number 4 Copies.
1. The authorised copies and certificates and their note of issue, where applicable, shall be charged €3.005061 for each page or part thereof. From and including the twelfth page, half of the above amount shall be charged.
2. Simple copies shall be charged at the rate of €0.601012 per sheet.
3. In the case of copies of public instruments held in the Historical Archives, or in the District General Archives or in the Notaries' Offices, when they are more than five years old, double fees shall be charged and, in addition, for custody fees, €0.601012 for each year or fraction thereof of the document's age.
4. The notaries in charge of the protocol archives shall issue, free of charge, on unstamped paper, and without prejudice to the reimbursement in due course, the copies of instruments which they are required to issue at the request of the offices of the State, Autonomous Communities or Local Corporations.
Number 5 Testimonies and legalisations.
1. Attestations in general shall be governed by the provisions of number 4.
2. For the authentication of a signature, €6.010121 shall be charged; for each additional signature on the same document, €3.005061 shall be charged.
3. In the legitimisations referred to in § 262 of the Notarial Regulations, the fees resulting from the application of No. 2 shall be charged with a reduction of 85 per cent.
4. The certificates of authenticity of the photocopy of a document consisting of several pages in which it is possible to issue a single certificate comprising the whole document, by reference to identifying data, shall be charged €3.005061 for the collation procedure and €0.601012 for each additional page.
5. 3.005061 shall also be charged for the legalisation certificates for each notary who authorises them.
6. The certification and legalisation of signatures of the Civil Register certificates shall be charged half of the fees established in numbers 5.2 and 5.5.
Number 6 Deposits, exits and others.
1. For the deposit of a closed or holographic will, a fee of €6.010121 shall be charged. When the deposit is withdrawn, a fee of €1.202024 shall be charged for each year or fraction thereof, for the rights of conservation and custody.
2. For the opening of the register of deeds, € 9.015182 plus € 0.060101 per page shall be charged.
For accession, ratification or any other formalities affixed to a document, a fee of €3.005061 shall be charged.
3. For leaving the Notary's office, the Notary shall charge, except in protest proceedings, for each hour or fraction thereof:
a) If it is within the municipal district of his residence: €18.030363.
b) If it is outside the municipal district or on public holidays, or on duty, or outside the office working hours: €24.040484.
4. In the case of public sale and extrajudicial foreclosure proceedings, number 2 of the Tariff will be applied for the fees of the matrix, on the basis of the price of the auction or adjudication.
In addition, numbers 4, 6.2 and 6.3 shall apply to the proceedings that may arise.
Number 7 Folios de matriz.
The matrix pages, from and including the fifth page, will charge €3.005061 per written side.
In cases of subrogation and modifying novation of mortgage loans under Law 2/1994, of 30th March, on Subrogation and Modification of Mortgage Loans, the matrix pages shall not accrue any amount up to and including the tenth page.
ARTICLE TWO
In Annex II of the current Tariff, only the Eleventh and Twelfth General Rules of Application shall be modified as a consequence of the conversion, the wording of which shall henceforth be as follows:
ART. Eleventh
Eleventh.
A complete copy of the Tariff, with its application and additional rules, and a table showing the fees corresponding to bases between 6.010,12 and 300.506,05 € which are multiples of 601,01, shall be available to the public in all Notaries' offices, and this fact shall be announced in a visible place in the Notary's office.
ART. Twelfth
Twelfth.
When the base exceeds 601,012.11, the Notary shall contribute to the Mutualidad Notarial a part of the fees corresponding to the excess in the amount and in the manner established by the Ministry of Justice.
ARTICLE THREE
The special notary fees accrued for the provision of notarial services at the request of the Land Consolidation Agencies, approved by Royal Decree 2079/1971, of 23 July, shall be as follows:
a) For the notarisation of the deed of reorganisation of the property authorised by the National Land Consolidation and Rural Planning Service and prior examination of the documents: 0.090152 euros per page.
b) For the issue of the copies that are to serve as titles for the participants in the consolidation with the testimonies contained therein: 0.024040 euros per sheet.
ARTICLE FOUR
The notary fees applicable to the first transfer or adjudication of dwellings classified or declared protected within the scope of Royal Decree 1186/1998, of 12th June, and contained in section 2 of its additional provision, shall be as follows:
A) First transfer or allocation of dwellings: 60.047119 EUROS.
b) When the dwelling has a garage space and, if applicable, storage rooms or other annexes referred to in this Royal Decree, the amount indicated shall be increased, for all concepts, by the following amounts: 9.015182 and 6.010121 euros, respectively.
c) When a security interest is constituted in the same act of the first transfer or award to secure the deferred price, the amount indicated shall be increased, for all concepts, by the following amount: 30.020554 euros.
ARTICLE FIVE
The customs duties contained in Article 8 of Law 41/1980, of 5 July 1980, following the wording given to the same by Article 37 of Royal Decree Law 67/2000, of 23 June 2000, shall be as follows:
a) First transfer or adjudication of dwellings whose useful surface area does not exceed ninety square metres, as well as, where applicable, the subrogation in the qualified mortgage loan for each of these dwellings: 60.047119 euros.
b) When the dwelling has a garage space and, if applicable, storage rooms or other annexes, the fees subject to the ceiling of 60.047119 euros may be increased for all concepts by 9.015182 and 6.010121 euros, respectively.
c) When a security interest is constituted in the same act of the first transfer or award to secure the deferred price, the aforementioned amount shall be increased, for all concepts, by 30.020554 euros.
ARTICLE SIX
When the notary fees are determined by the value of the document, before applying the corresponding amount or percentage, that value must be converted to euros, with rounding up or down to the nearest cent, in the manner provided for in Article 11.1 of Law 46/1998, of 17 December 1998.
Where, in order to obtain the customs duties, a percentage has to be applied to an amount expressed in euro, the resulting amount shall be taken to six decimal places, with rounding up or down to the nearest six decimal places, in accordance with the provisions of Article 11(4) of Law 46/1998 of 17 December 1998, as amended by Law 9/2001 of 4 June 2001.
ARTICLE SEVEN
In those cases in which notarial fees are obtained by adding together the different applicable fees or by percentage fee reductions or discounts (the validity of which is not altered by these regulations), the provisions of Article 11.2 of the Euro Introduction Act shall be taken into account when rounding up and down for intermediate transactions. The final amount of the invoice shall in all cases be rounded off to two decimal places.
ANNEX II
General rules of application.
First: The fee shall be applied on the basis of the fiscally verified value of the events, acts or legal transactions, and, in the absence of these, on the value stated by the parties in the corresponding document.
Second: The Notary Public may not charge any amount for advice or configuration of the act or business, the documentation of which he/she authorises.
Third: Public instruments without amount shall be considered to be those in which the amount is neither determined nor determinable, and those others in which, even if expressed, the amount does not constitute the immediate object of the legal act contained in the instrument. The following are included in this group
a) Notarial deeds in which the aforementioned circumstances are present; those for fixing the balance in credit operations and those for the fulfilment of a suspensive condition of loans, even if a sum of money is involved.
b) Deeds of modification, clarification, correction and rectification that do not give rise to a taxable fiscal concept and instruments that are complementary to a previous one and which have accrued fees under number 2.
c) Deeds of definitive fixing of the loan in an amount equal to or less than the maximum amount provided for, even in the case of a mortgage loan.
Fourth.
1. Those instruments in which the amount is determined or determinable, or which are subject to Inheritance and Gift Tax, Transfer Tax, Stamp Duty, Value Added Tax or any other tax determined by fiscal legislation, shall be considered to be public instruments with a value.
2. In order to determine the items contained in the authorised documents, the substantive and tax regulations shall be taken into account.
3. In the incorporation of companies, the scale in number 2 shall be applied once only on the basis of the share capital, whatever the nature and number of the contributions made.
In the case of inheritances, dissolutions of communities and winding-up of companies, with the award of assets, the rates set out in number 2 shall be applied to each interested party for the total amount of assets awarded to him in respect of the same item. For these purposes, awards to the same person as heir, legatee or shareholder in the marital partnership shall in general be considered as a single item.
If an instrument comprises several inheritance transfers, the fees corresponding to each of them shall be charged.
Where, in partitions of inheritance, the marital partnership is also liquidated, this liquidation shall be treated as a separate item in respect of the surviving spouse.
1. The fees under No. 3 of the Tariff shall include those for the protest of bills of exchange or other bills of exchange, including their notification to the drawee, the writ of summons and a copy if issued. They do not include substitutes or travel expenses. Other actions deriving from the protest shall be regulated by their respective numbers.
Fifth: The boards of directors shall establish for each locality the limits of the population and the normal hours for the delivery of bills of exchange, according to the distribution bases approved by the Directorate General of Registries and Notaries.
Sixth: The obligation to pay the fees shall correspond to those who have requested the provision of the Notary's functions or services and, where applicable, to the interested parties in accordance with the substantive and tax regulations, and if there are several of them, to all of them jointly and severally.
Seventh: When, in agreement with the interested parties, a document has been drawn up and is not authorised due to the withdrawal of one or all of them, the Notary shall collect half of the fees corresponding to the matrix, in accordance with the tariff, which shall be paid by the party who has withdrawn.
The notary shall be entitled to receive the anticipated costs in full.
Eight.
1. The notary shall not be obliged to pay any amount on behalf of the client, and if he does so voluntarily, he shall be reimbursed the amount thereof from the time of advance payment.
2. The notary may not demand advance provision of funds, except for payments to third parties which he must make on behalf of the client and which are a necessary precondition for the execution of the deed.
Nine.
1. The amount of the fees due, the basis taken into account for their calculation, and the numbers of the notarial tariff applied, shall be stated by the notary, with his signature, at the foot of the original deed or document and of all copies thereof.
2. The fees that the Notaries accrue in accordance with these tariffs shall be recorded in the appropriate minutes in which the supplements, concepts, bases and numbers of the tariff applied shall be expressed, which must be signed by the Notary, in accordance with the information obligations established in section 2 of the eighth additional provision of Royal Decree-Law 8/2010, of 20 May, adopting extraordinary measures for the reduction of the public deficit.
The minutes shall contain express mention of the appeal that may be lodged against them and the time limit for contesting them.
The model of the minutes shall be uniform for all Notaries‘ offices and shall be approved by Resolution of the Directorate General of Registries and Notaries’ Offices.
Transactions, irrespective of how they are processed, for which no fees are specified in the schedule of fees, shall not give rise to any fee.
Number 2 of the ninth rule of Annex II drafted by number three of the first article of R.D. 1612/2011, 14 November, amending Royal Decrees 1426/1989, 17 November, and 1427/1989, 17 November, approving the fees for notaries and registrars, as well as Royal Decree 757/1989, 17 November. s 1426/1989, of 17 November, and 1427/1989, of 17 November, approving the fees for notaries and registrars, as well as D. 757/1973, of 29 March, approving the fees for commercial registrars (‘B.O.E.’ 17 November).Effective: 18 November 2011
3. The Notary shall render an account for anticipated expenses and for payments to third parties made in the name of or on behalf of the client.
Tenth.
1. The interested parties may challenge the minutes drawn up by the Notary within a period of fifteen working days following the date of their notification or delivery.
2. The objection must be submitted to the Notary who has drawn it up, who, with his report, shall submit it, within a period of ten working days, to the Board of Directors of the Notarial Association for its decision.
The objection may also be lodged directly with the Board of Directors of the relevant notarial association. In this case, the Board shall immediately request a report from the notary, who shall issue a report within ten days at the latest.
3. Appeals against the decisions of the executive board may be lodged within ten working days with the Directorate General of Registries and Notaries.
4. The Boards of Directors shall notify the Directorate General of all appeals lodged as well as of the decisions taken in this matter.
Eleventh: A complete copy of the Tariff, with its application and additional rules, and a table showing the fees corresponding to bases of between 1 and 50 million pesetas which are multiples of 100,000 pesetas, shall be available to the public in all Notaries' offices, and this fact shall be posted in a visible place in the Notary's office.
Twelfth: When the base exceeds 100,000,000 pesetas, the notary shall contribute to the Mutualidad Notarial a part of the fees corresponding to the excess in the amount and form established by the Ministry of Justice.
Thirteenth: The Notary may totally waive the fees accrued for any act or contract, the documentation of which he/she authorises, but he/she shall not have the power to make partial waivers. Nor may the Notary Public totally waive the fees corresponding to one or more acts or contracts connected or economically related to others granted by the same party in respect of which he does not grant the same waiver.
Reductions in the Notarial Tariff.
1.- RDL 18/2012 of 11th May Second Additional Provision.
‘In cases requiring the prior registration of transfers of financial or real estate assets as a result of reorganisation and restructuring operations of financial institutions, all the transfers made shall necessarily be made in a single entry, and only the fees corresponding to the last operation registered shall be accrued, in accordance with number 2.1 of the Registrars' Tariff, or, where applicable, number 2.2, in the case of mortgage loans or credits, on the basis of the capital registered in the Register.
In cases of novation, subrogation or cancellation of mortgages, even when the transfer of financial or real estate assets as a result of reorganisation and restructuring operations of financial institutions must be recorded beforehand, the registrations made shall only accrue the fees established in number 2.2 of the Registrars' Tariff, corresponding to the novation, subrogation or cancellation, taking as a basis the registered capital, reduced to 60 per cent, with a minimum of 24 euros.
In order to determine the notarial fees for deeds of novation, subrogation or cancellation of mortgage loans and credits, number 2.2.f. of the notary's fee schedule shall apply for all items, taking as a basis the registered or guaranteed capital, reduced in all cases to 70 per cent and with a minimum of 90 euros. Notwithstanding the above, no. 7 of the notary's fee shall apply from and including the fifty-first page.
This provision shall apply in respect of all registrations made and deeds authorised as from the entry into force of this Royal Decree-Law ....’.
2.-RDL 13/2010 of 3 December - on tax, labour and deregulation measures to promote investment and job creation.
Article five.
Section One.- The incorporation of limited liability companies by telematic means shall be carried out in accordance with the following rules... ‘g)... Notary and registry fees shall be 150 euros for the notary and 100 euros for the registrar...’.
Section Two.- Notwithstanding the provisions of the previous section, when the share capital of limited liability companies does not exceed 3,100 euros and their articles of association are adapted to some of those approved by the Ministry of Justice, the rules laid down therein shall be followed with the following specialities c‘...The fixed amount of 60 euros for the notary and 40 euros for the registrar shall be applied as notary and registry fees...’.
Law 1/1996 of 10 January 1996 on Free Legal Aid.
Article 6 Material content of the right: The right to free legal aid includes the following benefits:....
7. Obtaining free copies, testimonies, instruments and notarial deeds, under the terms provided for in Article 130 of the Notarial Regulations.
8. Reduction of 80% of the corresponding fees for the execution of public deeds and for obtaining copies and notarial testimonies not covered in the previous number, when they are directly related to the proceedings and are required by the judicial body in the course of the same, or serve to substantiate the claim of the beneficiary of free legal aid.
9. A reduction of 80% of the corresponding fees for obtaining notes, certifications, annotations, entries and registrations in the Property and Mercantile Registers, when they are directly related to the proceedings and are required by the judicial body in the course of the same, or serve to substantiate the claim of the beneficiary of legal aid.
10. The fees referred to in paragraphs 8 and 9 shall not be charged when the interested party proves income below the public income indicator for multiple effects.
Article 130 of the Notarial Regulations: The following shall be subject to a special official duty, free of charge for the interested party:
a) Powers of attorney for lawsuits, copies and testimonies granted or requested by natural persons who have obtained the benefit of poverty or, at least, requested its concession, in accordance with the procedural laws, provided that they are directly related to the procedure to which such benefit refers.
b) The powers of attorney for lawsuits whose sole purpose is to apply for the aforementioned benefit of poverty.
c) Instruments, copies and testimonies relating to the civil status of persons when the interested parties allege, under penalty of falsehood, that they lack financial means.
d) The deeds and copies thereof, authorised at the request of Public Welfare Associations or the Red Cross.
The respective instruments, in which the aforementioned circumstances shall be recorded, shall be exempt from any collegiate or mutual contribution.
The actions in this official duty, even if there is only one Notary's office in the locality, exempt the beneficiary from the obligation to pay fees to the Notary, except in the cases authorised by the procedural laws.
The interested parties, when there is more than one notary's office in the town, shall request the Notarial Associations and, failing this, the Delegates and Subdelegates, to designate a notary to act, for which purpose such bodies shall keep a special rota.