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BOE-A-2026-7339 ·31 March 2026 ·Resolution Low impact
Tax

Senior state officials must publish asset declarations in the BOE within the first quarter after taking office or leaving

The resolution states that senior officials' asset declarations will be published in the BOE during the first quarter following their appointment or departure, in accordance with Article 21.5 of Law 3/2015 and Article 13.4 of Royal Decree 1208/2018. Property locations are omitted to protect privacy, ensuring periodic and systematic transparency in public office.

In 2 key points

  1. Property declarations are published in the BOE in the first quarter of the year following the date of appointment or resignation (art. 13.4 del Real Decreto 1208/2018)
  2. The location of assets is omitted to protect the owner's privacy (art. 21.5 de la Ley 3/2015)

How it affects those involved

Senior state officials must publish their annual financial declarations, enhancing administrative transparency. Public administrations achieve better performance in managing property information. Advisors and control services must update their processes to verify and manage declarations within the established timeframe. Owners of assets maintain their privacy, as the location of the assets is omitted.

Lifecycle

2026-03-31PublishedPublished 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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