Corporate & Business BOE Importance: 5/10

Ancillary contributions of partners must be fully stated in bylaws, not in private agreements

13 Oct 2026 0 views
Who is affected:
Capital companies (SL and SA), partners, notaries and commercial registrars

Summary

The DGSJFP confirms that ancillary contributions of partners must be detailed in registered bylaws, not by reference to external parasocial agreements. A clause referring to a separate notarial partners' agreement is not registrable.

Detailed analysis PRO

The Dirección General de Seguridad Jurídica y Fe Pública resolves an appeal against the refusal of the Registro Mercantil III de Sevilla to register bylaws that configured an ancillary contribution consisting of complying with a partners' agreement contained in a separate deed. The resolution confirms that article 86 L…

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Full official title

Resolución de 10 de junio de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador mercantil III de Sevilla a inscribir la escritura de elevación a público de acuerdos sociales de una sociedad.

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