Corporate & Business BOE Importance: 6/10

New annual accounts models for the Mercantile Registry: changes in CNAE, taxation and international tax transparency

29 May 2026 Effective: 29 May 2026 173 views
Who is affected:
Companies required to file accounts with the Mercantile Registry, especially large multinational groups

Summary

Official annual accounts models for the Mercantile Registry are updated incorporating CNAE 2025, tax changes due to the global minimum tax and the public country-by-country tax information report.

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The Directorate General for Legal Security and Public Faith updates the annual accounts deposit models in the Mercantile Registry with three main changes. First, CNAE 2009 is eliminated and CNAE 2025 is adopted exclusively in all models. Second, note 12 of the individual notes to the financial statements is adapted to …

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Full official title

Resolución de 19 de mayo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, referida a los modelos para la presentación en el Registro Mercantil de las cuentas anuales de los sujetos obligados a su publicación.

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Affected sectors

SMEs Technology

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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