On February 21, 2026, Resolution No. 3, dated January 26, 2026, issued by the Comptroller General of the Republic, was published in the Official Gazette. This resolution amends Resolution No. 36 of 2024, which establishes the rules on exemptions from the prior review process (“toma de razón”), introducing significant changes to the system for controlling the legality of acts of the State Administration.

The amendment aims, among other objectives, to prioritize the prior review of those acts that are currently considered essential due to their nature, significance, and impact on individuals and on the Administration, as well as to strengthen oversight of municipalities.

In this regard, our Public Law team has prepared a detailed report. Access the full document here.