Book Legalization: Essential procedure for businesses in Spain

It is the act by which a notary certifies (stamps and seals) a company's official books, accrediting their identity, number of pages, and dates. It grants legal validity to business records.

All commercial companies must legalize: general meeting minutes book, shareholders' register (LLC) or shareholders' register (corporation), journal book, and inventory book. Those with a board must add board minutes book.

Books must be legalized before use (opening certification). Closing certification is added when completed. For accounting books, legalization can be done within the 4 months following the fiscal year closing (Article 27 Commercial Code).

Yes, since 2013 it has been possible to legalize books in electronic format through the notary's electronic signature on the digital file. They must meet specific technical format and structure requirements.

Notarial fees are regulated by schedule according to book type and number of pages. Approximately: minutes book €30-60, accounting books €40-80. Request an exact quote for your case.

Not legalizing books is a violation of the Commercial Code, can lead to administrative penalties (Tax Authority), rejection of annual accounts at the Commercial Registry, and invalidity of records as evidence in court.

The Commercial Code requires keeping books for at least 6 years from the last entry. In practice, it is recommended to keep them indefinitely due to possible future inspections or litigation.

No, books must be legalized blank before use (opening certification). If you need to regularize already-used books, consult with the notary about possibilities for correction through an exhibition certificate.

An SLU must legalize: minutes book, shareholders' register, sole shareholder-company contracts book, journal book, and inventory book. A minimum of 5 mandatory books.

Self-employed individuals under direct estimation regime are required to keep sales and income books, purchases and expenses books, and investment goods books, but they do NOT require notarial legalization (only commercial companies do).