The Plenary of the Consejo de la Judicatura (CJ) has approved a reform to the regulations governing the notarial system within the Judicial Function. The decision was made during ordinary session No. 103-2025, held on November 18, 2025.
A new provision, Article 125.1, was added to the regulation. This article states that acts, contracts, or public deeds involving the transfer of ownership or any other form of disposal of movable or immovable property between entities in the public sector will be exempt from notarial service fees. These procedures will also not generate any rates, rights, or contributions in favor of notaries.
According to the CJ, “In this type of procedure there will also be no generation of rates, rights or contributions in favor of notaries.”
This measure aligns with what is established in the Thirty-Third General Provision of the Organic Code of Planning and Public Finance, which exempts these transactions from all taxes.
The reform will take effect upon its approval.
