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Platform under validation — no real funds  |  Plataforma en validación — no usar fondos reales Stellar Testnet v.RC-2.1.0
Whitepaper v4.0 — February 2026

The Cuandeoro Protocol

DLT Settlement Infrastructure for Real Estate

From earnest money to tax filing — without touching the funds

3-5s
Final settlement
vs 3-7 days SWIFT
<€0.01
Cost per tx
on Stellar network
0%
Fund custody
non-custodial
100%
Carbon Neutral
SDF certified
Parent Entity: Cuandeoro Ltd. Dublin, Ireland (EU) Co. No. 773892

Real estate needs infrastructure,
not more intermediaries

Cuandeoro Ltd. is a Dublin-based fintech that removes friction from real estate transactions — from a €180,000 apartment to a €20M yacht.

We are not a bank. We do not issue speculative tokens. We do not hold funds. We are the infrastructure layer that orchestrates the complete lifecycle of a real estate transaction: from the earnest money deposit to tax authority filing.

Our protocol includes smart escrow deposits, legally binding digital signatures, atomic currency conversion, and automated fund distribution to all parties — without any intermediary touching the money.

"A German buyer purchases a €280,000 apartment in Valencia. He sends digital dollars. In 4 seconds, the seller receives euros, the agent their commission, and the tax authority their share. Conversion cost: ~0.1%."

— Real use case, Path Payment on Stellar Network
Why Stellar?

3-5 second settlement with irreversible finality. Atomic currency conversion via native DEX. Soroban smart contracts. Transaction cost under €0.01. Certified Carbon Neutral energy consumption. Fully aligned with the EU green agenda.

A system designed in the 1970s that doesn't deserve the trust we place in it

Opacity & Latency

  • • SWIFT transfers: 3-7 business days for international transactions
  • • Hidden FX spreads: €6,000-€12,000 evaporated on a €300,000 purchase
  • • Funds in limbo with no certainty for buyer or seller
🔓

Deposits Without Real Guarantees

  • • Earnest money of €15,000-€50,000+ sitting in the agency's current account
  • No legal segregation requirement for accounts in Spain
  • • If the agency goes bankrupt, the buyer loses everything

Disputes Without Efficient Resolution

  • • Civil lawsuits: 12-24 months waiting
  • • Minimum cost: €3,000-€5,000 in legal fees
  • • Uncertain outcomes. Frozen funds generating no value
📋

Tax Complexity as a Barrier

  • • Transfer tax (6-10%), capital gains, non-resident withholding (3%)
  • • Each step is manual, error-prone, and penalized for delays
  • • International buyers need 3+ professionals with no cross-visibility
Conclusion

Real estate doesn't need "more blockchain." It needs someone to package settlement infrastructure, neutral custody, dispute resolution, and tax compliance into a single protocol that works without touching anyone's funds. That's Cuandeoro.

One infrastructure, three segments

The technology is the same. What changes is the tax complexity and the number of participants in each transaction.

🏠

Primary Residence

€120K – €600K

Families purchasing their first or second home. Nationals and EU residents.

✓ Smart Escrow for earnest money
✓ Automatic tax pre-calculation
✓ Automated distribution at closing
✓ eIDAS digital signature
📊

Real Estate Investment

€50K – €2M

Buy-to-let investors, family funds, off-plan buyers. National and international.

✓ Escrow for off-plan deposits
✓ Rental deposits in smart contracts
✓ Path Payments for foreign investment
✓ Automatic 3% non-resident withholding
💎

Prime Assets

€1M+

HNWI/UHNWI, family offices, yachts, Golden Visa investors.

✓ International settlement in 3-5 sec
✓ Multi-party Smart Split
✓ Multi-jurisdiction inheritance
✓ Remote notarial digital mandate

Non-Custodial Architecture on Stellar

Cuandeoro does not issue its own token. It does not require users to "understand crypto." We use the Stellar Network rails to transport real value (regulated stablecoins: USDC, EURC) with the same UX as a bank transfer.

Users
Buyer Seller Agent Notary Tax Authority
Orchestration
Smart Escrows Path Payments eIDAS Signatures Atomic Distribution
Infrastructure
Stellar Network Soroban (Smart Contracts) USDC / EURC (Circle)
Compliance
KYC/AML (SEP-12) MiCA eIDAS 5AMLD/6AMLD
🔒

Non-Custodial

We never take possession of funds. If Cuandeoro ceased to exist tomorrow, user funds would remain intact under their personal cryptographic control.

Path Payments

Atomic currency conversion on Stellar's native DEX. If the conversion cannot execute at the agreed price, the entire transaction reverts.

🛡

Atomic Distribution

In a single transaction: seller, agent, taxes, and our commission. All or nothing. No intermediate states.

7 steps. 1 protocol. 0 intermediaries touching funds.

The smart contract acts as conductor: it triggers each step when the previous one completes. Cuandeoro is not a party to the contract.

Earnest Money Agreement

Digital signature (eIDAS). Deposit in Smart Escrow — not in the agency's account. Automatic tax pre-calculation: transfer tax, notary, registry, capital gains.

Automated Due Diligence

Verification of registry charges, cadastral status, community debts. The smart contract does not advance if undisclosed issues are detected.

Public Deed

Notarial signature (in-person or videoconference under Law 11/2023). Notary confirms in the system. Condition fulfilled recorded on-chain.

Atomic Fund Distribution

In one transaction: seller receives the price, agency their commission, and transfer tax + capital gains amounts are automatically reserved.

Tax Settlement

Automatic generation of Form 600 (transfer tax). Electronic filing with the regional authority. Non-residents: automatic 3% withholding (Form 211).

Property Registration

Electronic registration request to the Land Registry. Status tracking until definitive registration.

Closing & Immutable Archive

All parties receive a digitally signed copy. SHA-256 hash registered on blockchain as immutable proof of integrity. Archive accessible for 10 years.

Important

Cuandeoro is not a party to the contract. It does not provide legal advice. It is not a notary, registrar, or tax advisor. It orchestrates the technological workflow and executes programmed conditions. Legal actors retain their full authority.

Deposits, bonds, and reserves protected by code — not by good faith

A

Earnest Money Deposit

The buyer deposits earnest money (5-10% of the price) into a Smart Escrow on blockchain — not into the agency's account.

Deal completes → Funds released to seller as part of the price

Buyer withdraws → Seller receives earnest money (Art. 1454 CC)

Seller withdraws → Buyer receives double automatically

Always visible → Both parties see funds on public blockchain

B

Rental Security Deposits

The tenant deposits the security bond (1-2 months) into a smart contract — never directly to the landlord.

  • • At contract end: automatic verification period (e.g., 15 days)
  • • No claim → automatic refund to tenant
  • • Damages found → landlord submits timestamped evidence, digital arbitrator validates
  • • Eliminates 80% of deposit disputes: clear rules from day one
C

Off-Plan Reserves

Developer advances are protected in escrow until verifiable milestones are met: first occupancy license, key handover.

  • • If developer defaults → automatic refund without claiming bank guarantee
  • • Compliant with Law 20/2015 on building regulations
  • • Functionally replaces the required bank guarantee

Neutral resolution protocol — neither judge nor party

Cuandeoro provides the technology infrastructure. It does not arbitrate, mediate, or decide. The smart contract executes the rules both parties agreed upon.

Prevention

At signing, both parties accept the resolution protocol with deadlines, designated arbitrator, and evidence rules.

Activation

Either party can "open a dispute" in the smart contract. Escrowed funds are automatically frozen.

On-Chain Evidence

Both parties upload documentation to the contract. Everything is timestamped and immutable.

Resolution

The arbitrator digitally signs the resolution. The smart contract distributes funds according to the ruling automatically.

Judicial Alternative

If arbitration is rejected, funds remain blocked until court order. The on-chain history serves as documentary evidence.

Signatures with full legal validity across the EU

Integration with Qualified Trust Service Providers (QTSPs) under eIDAS Regulation (EU 910/2014). Clients don't need a pre-existing digital certificate.

Signature Types

  • AES Advanced Electronic Signature — for private contracts
  • QES Qualified Electronic Signature — equivalent to handwritten

Compatible With

  • 🇪🇸 FNMT, DNIe, Cl@ve
  • 🇩🇪 AusweisApp
  • 🇳🇱 DigiD
  • 🇪🇺 All EU QTSPs
Client Process

The QTSP performs video identification with an identity document in 3-5 minutes. A single-use qualified certificate is issued. Cost: under €3 per signature. Certificate expires after use.

SaaS + transactional — designed to scale without custody

Revenue LineMechanismRange
Service FeeCommission on processed volume0.3% – 0.5%
FX SpreadMicro-margin on atomic currency conversion0.05% – 0.15%
Escrow FeeNeutral custody in smart contract€15 – €50 flat
Digital SignaturePer signed envelope (contract, certificate)€2 – €5/signature
DisputesFee for initiating arbitration process€50 – €200
B2B White LabelAPI license + Dashboard for agencies€120 – €2,000/month
Tax Pre-calcComplete tax simulation pre-transaction€10 – €30/report

Cuandeoro vs. traditional system

Example: €250,000 apartment in Valencia purchased by a German buyer.

Traditional System

€5,500+

Bank + advisor + lawyer + time

Cuandeoro Protocol

€1,294

All-inclusive — in 4 seconds

Cuandeoro Breakdown — €250,000 Apartment

Service fee (0.5%)€1,250
Escrow deposit€25
Digital signature (×2)€4
Tax pre-calculation€15
CriteriaTraditionalCuandeoro
Settlement time3-7 days3-5 seconds
FX cost (€300K)€6,000-€12,000~€300 (0.1%)
Deposit custodyAgency accountNeutral smart contract
Disputes12-24 months judicialOn-chain digital arbitration
Tax complianceManual (error-prone)Automated (Form 600/211)
TraceabilityPartial (paper)100% on-chain immutable
Carbon footprintN/ACertified Carbon Neutral

Designed for compliance from day one

Regulatory Position

  • SaaS Non-custodial platform — no third-party deposits
  • MiCA Authorized EMTs: USDC/EURC (Circle, FR)
  • eIDAS Signatures under EU Regulation 910/2014
  • KYC Identification via Stellar SEP-0012

Spain Compliance

  • Law 10/2010 — Enhanced AML (> €15,000)
  • Law 20/2015 — Off-plan deposit protection
  • Law 11/2023 — Remote notarial deeds
  • GDPR/LOPD — EU storage (Ireland). DPO designated

From testnet to pan-European infrastructure

2026 Foundation

Core infrastructure on testnet. Smart Escrow for earnest money. Path Payments. Spain tax pre-calculation. Basic eIDAS digital signatures.

2026 Spain Launch

Migration to Stellar mainnet. Pilot with 3-5 agencies in Costa del Sol and Valencia. Complete cycle through Tax Authority. QTSP integration.

2026 Rentals & Disputes

Rental deposits in smart contracts. Dispute resolution protocol. Dashboard for property managers.

2026 Scale & B2B

White Label API for agency networks. Expansion to Portugal and Ireland. Off-plan module with deposit protection.

2027 European Expansion

Tax module adaptation for Germany, Netherlands, and France. Full multi-jurisdiction. Integration with European land registry APIs.

2028 Pan-European Platform

Full EU coverage. P2B/B2B real estate asset marketplace. Open API for integrators. 10+ automated tax jurisdictions.

"We don't issue tokens. We don't custody funds. We don't provide legal advice.
We build the infrastructure that real estate needs
but banks have no incentive to create."

Cuandeoro Ltd. · Registered in Ireland · Co. No. 773892 · Dublin (EU)

Whitepaper v4.0 · February 2026 · Supersedes v3.0