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BOE-A-2026-14313 ·1 July 2026 ·Resolution Low impact
Tax

Administrators of inactive companies: inability to cancel registry sheets via private documents

The Directorate General for Legal Certainty and Public Faith has confirmed that the cancellation and closure of commercial company registry pages cannot be based solely on private documents or claims of inactivity (Art. 326 of the Mortgage Law). The appellant sought to close the registry pages of three companies, alleging dissolution due to inactivity and lack of assets; however, the resolution emphasises the necessity of presenting public titles that comply with the Capital Companies Act to carry out such entries.

In 2 key points

  1. Impossibility of cancelling registry pages without the titles required by the Capital Companies Act (art. 326 Ley Hipotecaria)
  2. Lack of activity and revocation of the NIF do not exempt the requirement for public titles for registry entries (Hechos I)

How it affects those involved

For directors of companies in a state of inactivity or de facto dissolution, this resolution ratifies that a 'closed page' status or a revoked Tax Identification Number (NIF) does not allow for registry closure through simple administrative procedures or private documents. Directors must provide public titles proving dissolution and liquidation in accordance with the Capital Companies Act to avoid the 'petrification' of their registry status and the subsequent inability to perform notarial acts.

Lifecycle

2026-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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