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BOE-A-2026-7339 ·31 March 2026 ·Act critical
Tax

Senior State officials must publish asset declarations in the BOE within the first quarter of the following year

The resolution establishes that declarations of assets and rights held by senior officials shall be published in the BOE during the first quarter of the year following their appointment or dismissal, in accordance with Article 21.5 of Law 3/2015 and Article 13.4 of Royal Decree 1208/2018. The specific location of assets is omitted to protect privacy. This change ensures periodic and systematic transparency during the term of office.

In 2 key points

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

How it affects those involved

Senior State officials must publish their asset declarations annually, increasing administrative transparency. Public administrations will achieve greater efficiency in managing asset information. Advisors and control services must update their processes to verify and manage declarations within the established timeframe. Asset holders maintain their privacy, as the location of 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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