Company's appeal dismissed to change the filing date of annual accounts in the Commercial Registry
07 Aug 202675 views
Who is affected:
Commercial companies that electronically file annual accounts in the Commercial Registry
Summary
The General Directorate rejects modifying the filing date of annual accounts of an SL in the Commercial Registry of Barcelona. The error in not marking the correction box generated a new entry that can only be corrected through judicial proceedings.
Detailed analysis
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Transworld Holding S-XXI, SL filed its consolidated annual accounts for 2024 in July 2025, but after several defects and corrections, a new filing in December 2025 without marking the 'correction' box generated a new entry, recording the deposit as out of time. The company appealed alleging technical error and incorrec…
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