The Directorate General for Legal Certainty and Public Faith has upheld the appeal filed by Sodio Corporación Solar, S.L., revoking the decision by the Registrar of Companies in Seville that suspended the filing of its 2023 annual accounts. The resolution is based on the fact that the registrar's qualification did not sufficiently state the reasons justifying the refusal, thereby preventing the interested party from exercising their right to defence (Art. 326 of the Mortgage Law). Although there were rectifiable defects regarding the declaration of ultimate beneficial ownership and outstanding accounts pending filing, the lack of reasoning in the registry's decision led to its revocation.
For companies filing annual accounts, this resolution reinforces the requirement for Registrars of Companies to adequately provide reasoning for their qualifications to allow for the interested party's defence (Art. 326 of the Mortgage Law). In this specific case, the company succeeded in revoking the suspension of the filing without the Directorate General ruling on the merits of the detected defects (beneficial ownership and previous outstanding accounts). Interested parties retain the right to appeal via a claim before the Commercial Court within two months (Additional Provision 24 of Law 24/2001).
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