On June 25, 2024, the Spanish government published Order HAC/646/2024, introducing the new Identificador Registral Único de Sociedad (IRUS)—a key step in the ongoing digital transformation of public records.
The IRUS is a unique alphanumeric identifier assigned to every company registered with official bodies such as the Mercantile Registry. Its purpose is to streamline the identification of corporate entities and enhance access to their records through digital platforms. It is already integrated into Model 038—used to declare transactions between registered entities—as well as in the submission of company books and annual accounts.
This measure is part of the broader modernization plan under Law 11/2023, aimed at improving the efficiency of registry procedures and facilitating the exchange of data between public entities.
What are the implications for companies?
From now on, businesses will need to include the IRUS code in various formal procedures, specifically:
- Model 038 filing: The IRUS code must be included for all counterparties involved in reportable transactions.
- Book legalisation and filing of annual accounts: The IRUS becomes mandatory in these submissions.
- Systems adaptation: Companies must ensure their internal systems can automatically integrate the IRUS code into all relevant filings and processes.
Where to find the IRUS Code
The method of accessing the IRUS depends on the company’s situation:
- Newly incorporated companies will find the IRUS in their registration documentation issued by the Mercantile Registry.
- Existing companies can locate their IRUS in any updated registry extract or on a recently issued nota simple.
- General access: Any company can search and retrieve its IRUS free of charge through the official Registry’s company search tool (OpenData directory – Corpme).
Why this matters
The implementation of the IRUS represents a significant step forward in administrative efficiency and digital compliance. It enables clearer identification, faster traceability, and smoother communication between public administrations and private entities.
Staying ahead of these changes is not optional—it’s essential. Companies should take proactive steps to ensure compliance and avoid delays or errors in their regulatory filings.
And if your company needs guidance or support to adapt to these new obligations, our team at GCO is here to help.
