BOE-A-2026-4194 ·23 February 2026 ·Resolution Low impact
Corporate

Companies: electronic signature on accounts certification must be validated for Mercantile Registry filing

The Directorate General for Legal Certainty and Public Faith confirms that, for the 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). In this instance, the filing of a company's 2024 accounts was rejected because the electronic signature on the certificate could not be verified, making it impossible to establish a match between the signatory and the person authorised according to the Registry (Art. 109 RRM).

In 2 key points

  1. The electronic signature on the certification of accounts approval must be duly validated to establish a match with the authorised person (Art. 366.1.2 RRM). (art. 366.1.2 RRM)
  2. The certification must be issued by the person holding the power of certification according to the Registry (Art. 109 RRM). (art. 109 RRM)

How it affects those involved

For companies submitting annual accounts electronically, the mere use of an electronic signature is insufficient; it is imperative that said signature is validated by the relevant software application (such as the VALIDE platform) to ensure the identity of the certifier (Art. 366.1.2 RRM). Failure to comply with this technical validation requirement will result in the rejection of the registration by the mercantile registrar.

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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