New models for filing consolidated annual accounts in the Mercantile Registry
29 May 2026Effective: 29 May 2026253 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.
Detailed analysis
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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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