An SL with undeposited accounts and revoked CIF can register the appointment of new administrator
25 Jul 2026118 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
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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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