The Commercial Registry must accept accounts even if capital appears as pending registration at year-end
09 Oct 20264 views
Who is affected:
Newly incorporated companies whose registration occurs after the close of the first fiscal year
Summary
An SL can file its accounts even if capital appears in current liabilities if the articles of incorporation were not registered at year-end. The DGSJFP rules in favor of the company against the registrar.
Detailed analysis
PRO
The DGSJFP resolves that the rejection of Kimchi Boy SL's account filing was incorrect. The company was incorporated on 19 December 2023 but its articles were not registered until 9 January 2024, so at the close of fiscal year 2023 the capital had to be recorded in account 194 (capital issued pending registration) in c…
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