For an SL it is a constant reference point: incorporation is registered there, the accounting books are certified there every year, and the annual accounts are deposited there and become public. It is organized by province, and the competent one depends on the company's registered address.
In practice, every significant change in the company goes through the registry: appointing or removing directors, moving the registered address, increasing capital, or amending the corporate purpose. It is almost always signed before a notary first, and the deed is then filed for registration. Until it is registered, the change cannot be enforced against third parties acting in good faith.
Typical mistake: not filing the annual accounts on time. Besides a possible penalty, the registry closes the company's registry sheet, and while it stays closed almost no new act can be registered, such as a change of director. Another slip is failing to certify the books within the period set by law.
It is linked to the libro diario, the annual accounts, the capital social, and the objeto social. For an autónomo, registration is generally voluntary. With kontora's double-entry bookkeeping you keep the journal and the statements that end up at the registry up to date.
Guides that use this term
- Legalising the books: the April filing almost nobody explains
- Annual accounts of a Spanish SL: drawing up, approval, deposit and what happens if you skip them
- Tax and accounting duties of a Spanish SL
- The single member SL: four duties an ordinary SL does not have
- How to set up an SL in Spain: the steps, the legal deadlines and what it really costs
Related terms
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