In today’s business environment, the correct identification of companies is essential to ensure legal certainty, transparency and sound administrative management. To this end, a new tool has been introduced in the Companies Register: the IRUS, a code that will soon become standard in corporate procedures.
What is the IRUS?
The Unique Company Registration Identifier (IRUS) is a 13-character alphanumeric code that is automatically assigned to each company at the time of its registration in the Companies Register. Its purpose is to uniquely and accurately identify each entity, avoiding duplications or confusion with other companies with similar names or structures.
This code is included in the company’s electronic record, improving the traceability and reliability of registry information, and will progressively be required in more administrative procedures.
Where does the IRUS come from?
The IRUS was created by Law 11/2023 of 8 May, which promotes the digitalisation of notarial and registry procedures. Its implementation follows the model of other identifiers such as the CRU for real estate, and since July 2024 its use is mandatory for registrars in documents such as the 038 form.
When is it assigned?
- For newly incorporated companies, the IRUS is generated at the time of incorporation and included in the registration certificate.
- For existing companies, the IRUS is automatically assigned upon any modification or entry in the Companies Register after the system has come into effect.
Where can I find my company’s IRUS?
There are several ways to locate the IRUS:
- In recent registry documents, such as certificates or amended deeds.
- In commercial information notes (formerly known as simple notes) issued recently.
- Via the Companies Search Tool on the Spanish Registrars’ portal, which is free and open to the public.
Is it mandatory to include it in 2025?
No. During the 2025 financial year, the IRUS will remain a voluntary field in procedures such as:
- Legalisation of accounting books, using the Legalia 2 software.
- Filing of annual accounts, either in paper format or digitally using the D2 programme.
However, it is recommended to incorporate it now in internal processes and corporate documentation, as all indications suggest that its use will become mandatory in future years.
Do you have questions about the IRUS, book legalisation or filing of accounts?
At Blegal, we specialise in managing freelancers, SMEs and all types of companies. We have extensive experience in tax, accounting and legal advisory services, and we stay up to date with all developments affecting your company’s regulatory compliance.
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