Notarial fees eliminated for property transfers between public institutions

Carlos Alberto Lucero Pilamunga
Carlos Alberto Lucero Pilamunga
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The Plenary of the Consejo de la Judicatura (CJ) approved a reform to the regulations governing notarial services during its ordinary session No. 103-2025, held on November 18, 2025.

The updated regulation introduces Article 125.1, which states that acts, contracts, or public deeds involving the transfer of ownership or any other form of disposal of movable or immovable property between public sector entities will be exempt from notarial service fees. Additionally, these transactions will not generate any charges, rights, or contributions in favor of notaries.

According to the CJ, “In this type of procedures there will also be no fees, rights nor contributions in favor of the notaries.”

This measure aligns with the General Provision Thirty-Third of the Organic Code of Planning and Public Finance, which exempts such transactions from all taxes.

The reform will take effect immediately upon its approval.



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