An SL can reduce capital due to losses without auditor if all partners unanimously approve
11 Aug 202692 views
Who is affected:
Limited liability companies that reduce capital due to losses with unanimous agreement of partners
Summary
The DGSJFP resolves that a limited liability company can register a capital reduction due to losses without an auditor's report if the agreement is adopted unanimously by all partners, as it is a waivable protective measure.
Detailed analysis
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The Dirección General de Seguridad Jurídica y Fe Pública resolves the appeal by Stilo A Scala SL against the refusal of the Registro Mercantil VII de Madrid to register a capital reduction of 297.779,95 euros due to losses. The registrar required an auditor's report pursuant to art. 323 LSC, but the DGSJFP applies cons…
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