What changed
From 1 July 2026, cooperative societies registered with the state-level Registro de Sociedades Cooperativas must legalise their corporate and accounting books exclusively through electronic means, via the Registry's information system. This order sets out the specific electronic procedure that cooperatives are already legally required to follow under Spain's 2015 Administrative Procedure Act.
Who is affected
This affects all cooperative societies under the jurisdiction of the national Registro de Sociedades Cooperativas. Their administrators and secretaries must submit completed books — including members' registers, capital contributions records, minutes books, and accounting books — with a qualified electronic signature, within four months of the end of each financial year.
What to look out for
→ It is worth checking that your cooperative has the necessary electronic signature tools and access to the Registry's online system before 1 July 2026. Books for financial years closing during 2026 may still be legalised on paper as a transitional measure, but from that date the electronic procedure is required by law.
⚠️ This explanation was created with AI assistance and may be inaccurate or incomplete. It is not legal advice. Before taking action, check the official text and consult a qualified lawyer.
Original law: BOE-A-2026-11699 — Check the official text before relying on this explanation.