Corporate & Business BOE Importance: 5/10

New models for filing consolidated annual accounts in the Mercantile Registry

29 May 2026 Effective: 29 May 2026 231 views
Who is affected:
Groups of companies required to file consolidated annual accounts in the Mercantile Registry

Summary

The official forms for presenting consolidated annual accounts in the Mercantile Registry are updated, incorporating the new CNAE 2025 and the obligation to report on corporation tax by country for large multinational groups.

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The resolution modifies the official models of consolidated annual accounts that must be filed in the Mercantile Registry by groups of companies required to do so. The three main changes are: replacement of CNAE 2009 with CNAE 2025, adaptation to the temporary exemption of deferred assets and liabilities due to the glo…

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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 consolidadas 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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