Corporate & Business BOE Importance: 5/10

The registrar may reject the cancellation of a deposit of accounts if the administrator alleges error in the meeting that approved them

24 Jul 2026 43 views
Who is affected:
Administrators and commercial companies wishing to cancel deposits of accounts in the Mercantile Registry

Summary

An administrator cannot unilaterally cancel a deposit of accounts in the Mercantile Registry by alleging error. An agreement of the meeting or judicial resolution is required.

Detailed analysis PRO

The General Directorate of Legal Security and Public Faith resolves that the deposit of accounts registered in the Mercantile Registry cannot be cancelled by simple request of the administrator, even if alleging error in the certification of universal meeting. Registry entries are under the safeguard of the courts and …

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Full official title

Resolución de 20 de abril de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por el registrador mercantil y de bienes muebles IV de Barcelona, por la que se rechaza la cancelación de la práctica de un depósito de cuentas.

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