NATURALEZA Y EFECTOS DE LAS COPIAS DE ESCRITURAS PÚBLICAS, TANTO EN SOPORTE PAPEL COMO ELECTRÓNICO, Y DE LAS CERTIFICACIONES REGISTRALES.

Abstract

This opinion analyses the nature and effects of copies of notarial deeds, both those drawn up on paper and those recorded electronically, as well as the effects of the certificates registrars issue concerning electronically filed notarial documents. The conclusion is reached that, although only the competent notary should transfer electronic copies onto paper format, a registration certificate of electronic submission of a notarial deed in electronic format is an ideal documentary basis for any tax settlements. The point is to issue a certificate that does not substitute the copy concerned, but merely proves the existence and legal force of said copy and the terms in which it is drawn up.