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The Directorate General for Legal Certainty and Public Faith has established new models for filing consolidated annual accounts with the Mercantile Registry. This resolution amends the models previously specified in the Resolutions of 26 May 2025 and 8 May 2024. The measure is issued in accordance with Order JUS/615/2022 and Law 16/2007 to regulate the registry publicity of these accounts.
Companies subject to the obligation of publishing consolidated annual accounts must adapt their filing processes to the newly established model formats. This directly affects the management of registry publicity and compliance with accounting obligations before the Mercantile Registry. The change involves replacing the current 2024 and 2025 models with those defined herein.
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