BOE-A-2026-12836 ·13 June 2026 ·Resolution Low impact
Tax

Incorporation of single-member SLs: marital property regime not mandatory in deed

The Directorate General for Legal Certainty and Public Faith has confirmed that when incorporating a limited liability company (SL), it is not mandatory to state the shareholder's marital property regime, even if they declare themselves to be married. The resolution clarifies that this requirement only applies to sole traders, where the regime directly affects liability towards third parties (Art. 38 of the Mercantile Registry Regulations).

In 2 key points

  1. It is not necessary to indicate the marital property regime when registering an SL, even if the shareholder declares they are married (art. 38 del Reglamento del Registro Mercantil)
  2. The obligation to record the marital property regime only applies to the open file of the sole trader (art. 87.6.º y 92 del Reglamento del Registro Mercantil)

How it affects those involved

For founding shareholders of limited companies, this removes the burden of providing information regarding their marital property regime in the deed of incorporation, simplifying the registration process (Art. 38 of the Mercantile Registry Regulations). For third parties, legal certainty is maintained under the corporate regime, distinguishing it from sole traders where the marital property regime is relevant to debt liability.

Lifecycle

2026-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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