BOE-A-2026-4610 ·27 February 2026 ·Resolution Low impact
Tax

Companies: electronic signatures on accounts certification must be verifiable for Mercantile Registry filing

The Directorate General for Legal Certainty and Public Faith confirms that the Mercantile Registrar may reject the filing of annual accounts if the electronic signature on the approval certificate cannot be verified (Art. 109 of the Mercantile Registry Regulations). In such cases, the inability to validate the signature prevents establishing the correspondence between the signatory and the person authorised according to the Registry (Art. 366.1.2 of the Mercantile Registry Regulations).

In 2 key points

  1. 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)
  2. Validation of the electronic signature is necessary to establish correspondence with the authorised person (Art. 366.1.2 RRM). (art. 366.1.2 del Reglamento del Registro Mercantil)

How it affects those involved

For companies filing annual accounts electronically, the electronic signatures used in the approval certification must be fully validatable to guarantee the identity of the authorised persons (Art. 366.1.2 RRM). The use of signatures that do not allow for such technical validation will result in the rejection of the filing by the Mercantile Registrar.

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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