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The Directorate General for Legal Certainty and Public Faith confirms that the filing of annual accounts must comply with the digitisation requirements set out in Law 11/2023 and Order HAC/646/2024. For the filing to be effective, it is essential to include the Company's Unique Registry Identifier (IRUS) in the general data sheet and to ensure that the electronic signatures on the certification of approval are duly validated by the computer application (Art. 18 of the Commercial Code and Art. 6 of the Mercantile Registry Regulations).
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