Corporate & Business BOE Importance: 5/10

An SL with undeposited accounts and revoked CIF can register the appointment of new administrator

25 Jul 2026 61 views
Who is affected:
Capital companies with registry sheet closed due to lack of accounts or revoked CIF

Summary

The General Directorate resolves that registry closure due to lack of accounts or revoked CIF does not prevent registering the appointment of administrator, necessary to regularize the company.

Detailed analysis PRO

The DGSJFP upholds the appeal of an SL from Girona whose registry sheet was closed for three reasons: failure to deposit annual accounts from 2020 to 2024, removal from the AEAT Entity Index and revoked CIF. The registrar denied the registration of the cessation and appointment of sole administrator. The General Direct…

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Full official title

Resolución de 21 de abril de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora mercantil y de bienes muebles I de Girona, por la que se rechaza la inscripción de escritura de cese y nombramiento de cargos de una sociedad de capital.

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