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BOE-A-2026-5485 ·9 March 2026 ·Resolution Low impact
Corporate

Companies with outstanding accounts: cannot file accounts for subsequent years if previous ones remain unfiled

The Directorate General for Legal Certainty and Public Faith confirms that the Mercantile Registry must keep a company's file closed if annual accounts for previous financial years have not been filed (Art. 378 of the Mercantile Registry Regulations). The resolution dismisses an appeal by a company claiming material impossibility due to the loss of accounting documentation, reaffirming that the regulation does not allow exceptions based on the cause of non-compliance.

In 2 key points

  1. The registrar shall not register any document if the annual accounts have not been filed within one year of the close of the financial year (Art. 378.1 RRM). (art. 378.1)
  2. The company's file will remain closed until the outstanding accounts are filed (Art. 378.7 RRM). (art. 378.7)

How it affects those involved

For companies experiencing delays in filing accounts due to external factors (such as a management firm losing documentation), the effect is a total block on the ability to register documents in the Mercantile Registry (Art. 378.1 RRM). Neither the filing of new accounts nor the registration of any other document will be permitted until the status of the outstanding financial years is regularised.

Lifecycle

2026-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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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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