Skip to content
BOE-A-2026-12249 ·6 June 2026 ·Resolution Low impact
Tax

Academic researchers: may request registry certifications without requiring direct patrimonial interest

The General Directorate of Legal Certainty and Public Faith establishes that duly motivated university or scientific research constitutes a legitimate interest for accessing registry publicity (legal grounds). It rejects the interpretation that only economic or patrimonial interest allows access to registry books, permitting legal, economic, or social research purposes (art. 222 LH). The applicant must prove their academic status and the connection of their study to legal certainty or socio-economic impact.

In 2 key points

  1. The interest for registry consultation includes legal, economic, or social research purposes (Art. 222 LH). (art. 222 LH)
  2. It is necessary to prove researcher status and the connection between the study and legal certainty or social impact. (fundamentos de derecho)

How it affects those involved

For researchers and academics, the right to access registry data for historical, economic, or social studies is recognised, moving beyond the barrier of strictly patrimonial interest (Art. 222 LH). For Registrars, a duty is imposed not to deny publicity based solely on the lack of a direct economic interest when structured academic purposes are present. The applicant bears the burden of proving their professional status and the motivation for the research.

Lifecycle

2026-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact