BOE-A-2026-4193 ·23 February 2026 ·Resolution Low impact
Corporate

Companies: electronic signature on accounts certification must be validated to allow filing with the Mercantile Registry

The Directorate General for Legal Certainty and Public Faith establishes that, for the electronic filing of annual accounts, the electronic signature of the person certifying the general meeting's resolution must be duly validated (Art. 366.1.2 RRM). If the signature cannot be verified through trust platforms (such as VALIDE), the registrar cannot establish the correspondence between the signatory and the authorised person, leading to the rejection of the filing (Art. 109 RRM).

In 2 key points

  1. The electronic signature on the certification must be validated to establish correspondence with the authorised person (Art. 366.1.2 RRM). (art. 366.1.2 del Reglamento del Registro Mercantil)
  2. The certification must be issued by the person holding the power of certification according to the Registry (Art. 109 RRM). (art. 109 del Reglamento del Registro Mercantil)

How it affects those involved

For companies filing accounts electronically, it is imperative to ensure that the electronic signatures used in the certification of approval are recognised and validated by the Registry's software application (Art. 366.1.2 RRM). The use of unvalidated signatures prevents the verification of the certifier's authority, resulting in the denial of registration (Art. 109 RRM).

Lifecycle

2026-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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