Corporate & Business BOE Importance: 5/10

The Mercantile Registry must accept annual accounts even if the auditor is not registered in the official auditors registry

24 Mar 2026 Effective: 22 Dec 2025 19 views
Who is affected:
Commercial companies required to file annual accounts with the Registro Mercantil

Summary

A resolution clarifies that the filing of a company's accounts cannot be rejected due to formal defects in the auditor's registration. Companies have the right to file their accounts even if there are minor irregularities in the auditor's documentation.

Detailed analysis PRO

The Dirección General de Seguridad Jurídica y Fe Pública resolves an appeal against the negative qualification issued by the Registrador Mercantil of Ourense, who rejected the filing of a company's 2024 annual accounts. The resolution establishes criteria on which defects are rectifiable and which prevent the filing of…

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Full official title

Resolución de 22 de diciembre de 2025, 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 de Ourense, por la que se rechaza el depósito de cuentas de una sociedad correspondiente al ejercicio 2024.

View original source (BOE)

Affected sectors

Self-employed SMEs Retail & Trade

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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