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The Directorate General for Legal Certainty and Public Faith is amending the models for filing annual accounts with the Mercantile Registry, replacing those established in the Resolution of 26 May 2025 (ref. BOE index). This resolution is issued in accordance with Order JUS/616/2022 and Law 16/2007 to regulate administrative forms for accounting and registry publicity (ref. BOE index).
Companies required to publish their annual accounts must use the new form models for their filings with the Mercantile Registry (ref. BOE index). This entails an update to account filing procedures to ensure compliance with current electronic administration regulations and commercial law.
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