Notarial Fees, Tariffs, and Taxation of Notarial Activity
Fees, tariffs, and tax
This domain tests how notarial work is priced and taxed. State notaries collect state duty under the Tax Code; private notaries charge notarial tariffs set by the Government within the statutory framework. The fee base is usually the contract value or the value of the estate, with specific rules for acts that have no monetary value. Benefits and exemptions apply only where the law provides.
Practical rules
- Calculate the tariff before the act and explain the breakdown to the client.
- Separate state duty, notarial tariff, and reimbursement of expenses.
- Record the payment and issue a receipt; keep fee records for tax purposes.
- Private notaries pay taxes and social contributions under the general regime; the licence does not create tax immunity.
- Do not condition an act on a voluntary extra that is not a lawful fee.
Worked example. An apartment is sold for a stated price. The notary calculates the tariff on the contract value, adds the charge for certified copies, and separates the state registration fee that is not the notary's income. The client asks for a lower value to reduce the fee. Analysis: understating the price is unlawful and can invalidate the transaction; the notary must use the true value and explain the consequence.
Traps. Confusing state duty with the notary's tariff; understating the contract price; charging an unofficial supplement; forgetting that registration fees are separate; assuming a private notary pays no tax.