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BOE-A-2026-11613 ·29 May 2026 ·Resolution Low impact
Tax

Ministry of Finance: authorisation of documentary series disposal after 2, 5 or 8 years depending on file type

The Resolution of 18 May 2026 updates conservation rules and authorises the disposal of various documentary series from the Ministry of Finance (First). The measure allows certain documents to be excluded from the Spanish Historical Heritage protection regime to proceed with their destruction or preservation according to Annexes I and II (Second). The disposal becomes effective three months after publication, provided no appeals are filed (Third).

In 3 key points

  1. Disposal of Cadastre appeals for reversal files 8 years after closure (Anexo I)
  2. Disposal of cadastral accreditation fee files after 5 years (Anexo I)
  3. Disposal will take effect 3 months after publication if no appeals are filed (Tercero)

How it affects those involved

For citizens and businesses, this means that administrative documentation related to Cadastre files, accreditation fees, or information system access control will no longer be physically available once the disposal periods have elapsed (e.g., 8 years for appeals for reversal files or 5 years for cadastral accreditation fees). The Administration optimises its document management through the replacement of media or data erasure (Art. 39.2 Law 39/2015).

Lifecycle

2026-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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