Citizen hearing on the formal obligations of Valencian notaries

The Department of Economy, Finance and Public Administration of the Generalitat Valenciana has announced the opening of the public hearing process regarding the draft order regulating the formal obligations of notaries in the field of taxes on property transfers and documented legal acts (ITP/AJD) and on inheritances and donations. The announcement is published in the Official Gazette of the Generalitat Valenciana (DOGV) number 10444, dated September 4, 2026, with official reference DOGV-C-2026-27961.

The process is initiated in compliance with articles 14 and 16 of Law 4/2023, of April 13, of the Generalitat, on citizen participation and the promotion of associations in the Valencian Community. The regulation directly affects taxpayers who formalize operations subject to these taxes and Valencian notary offices, which must adapt their procedures to the new formal obligations.

Deadline and method of participation

A period of 15 calendar days is open, counting from the day following the publication of the announcement in the DOGV. Contributions may be submitted through two channels:

• By accessing the “Regulatory Drafting” section of the GVA Participa portal, where information on background, problems intended to be solved, necessity and opportunity for approval, objectives, alternative solutions, and the text of the draft regulation itself can also be consulted.
• Through allegations, suggestions, or observations sent to the email address dgtributosvalencia@gva.es.

Content of the project

The draft order seeks to establish the formal obligations that notaries must fulfill in the management of taxes on property transfers and documented legal acts and on inheritances and donations. The regulation aims to provide greater security and homogeneity to the processing of these taxes, which levy common operations such as real estate sales, the establishment of mortgages, or hereditary transfers and donations.

The announcement was signed in València on August 12, 2026, by Alida Consuelo Mas Taberner, Undersecretary of Economy, Finance and Public Administration, in her capacity as the body promoting the procedure.

Relevance for citizens

The public consultation allows taxpayers, notary associations, and the general public to submit observations before the final approval of the order. Since the regulation affects the operations of notary offices and the settlement of taxes that impact real estate and hereditary transactions, the result of this process will condition how these taxes are processed in the Valencian Community.

Source: Official Gazette of the Generalitat Valenciana, no. 10444, September 4, 2026, section V (Announcements), section C) Other matters (official reference: DOGV-C-2026-27961).