Legislation

These consultations made by the Banco de España aim to gather the opinions of the parties involved regarding proposals to modify circulars or aspects related to issues of an accounting or financial nature that are under assessment.

Once the consultation period has concluded and all the comments have been analysed, the Banco de España puts launches the usual process for approving circulars or guidelines.

Comments can be sent to the Banco de España, as indicated on the consultation announcement, within the established period.

The details of these consultation processes are held in this section until the corresponding circular or guidelines are published.