BOE-A-2026-4886 ·2 March 2026 ·Resolution Low impact
Tax

Companies: registration denied for documents that are mere simple copies without their own CSV

The Directorate General for Legal Certainty and Public Faith has upheld the refusal of a filing entry in the Mercantile Registry due to the submission of a PDF simple copy lacking its own Secure Verification Code (CSV) (Facts II). The ruling clarifies that even if a document contains a CSV, if that code belongs to a previous notification rather than the document itself, it fails to meet the authenticity requirements for registration (Facts IV). For a deed to be registrable, an electronic copy must be submitted with a CSV regulated by the Notary Act (Facts II).

In 2 key points

  1. Submission of an electronic copy with a CSV is required for registration in the Mercantile Registry, pursuant to Art. 3 of the Notary Act (Hechos II)
  2. A two-month period applies to appeal via a claim before the Commercial Court from the date of notification (Hechos IV)

How it affects those involved

Companies and legal professionals must ensure that any electronic documents submitted to the Mercantile Registry contain a valid, intrinsic Secure Verification Code (CSV) as required by law, rather than relying on codes from accompanying notifications, to avoid registration delays or denials.

Lifecycle

2026-03-02PublishedPublished 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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