Closing of the registry for failure to file annual accounts
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
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On March 29, 2022, the Nationality Convention between the Kingdom of Spain and the French Republic (the “Convention”), signed in Montauban on March 15, 2021, was published in BOE 75/2022. The Convention allows one individual to hold both Spanish and French nationalities, and the recovery of Spanish nationality lost due to acquisition of French nationality.
This was the culmination of negotiations starting in March 2019, when Spain proposed to France a bilateral agreement ending the requirement for the parties’ nationals to renounce their nationality of origin in order to acquire the nationality of the other State.
Ending compulsory loss of the nationality of origin is the most important development in the Convention. Although there might have been some expectation that the negotiations would result in a favorable route to acquire the other state’s nationality or a reduction in the period (generally ten years) to obtain the other state’s nationality by residence, that is not the case.
However, the Instruction of March 31, 2022 by the General Directorate of Legal Security and Public Faith (Spain) sets criteria for the application of the Convention. Please note:
• the modification of Article 23 of the Spanish Civil Code to include France in the list of countries’ whose nationality may coexist with Spanish nationality; and
• there is no requirement for prior residence for recovery of Spanish nationality by Spaniards who lost their Spanish nationality upon acquiring French nationality; and
• there is now a simplified procedure for that recovery, namely a declaration to the Civil Registry or the Notary with authority on the basis of domicile.
With exceptions, Spanish legislation does not permit co-existence of Spanish citizenship with that of other States. Thus, Spaniards who acquire another nationality, with habitual residence abroad, lose their Spanish nationality, unless they expressly declare to the Civil Registry (normally at the General Consulate of Spain abroad) their choice to keep their Spanish nationality (Article 24 of the Spanish Civil Code). This loss occurs three years after acquisition of the other nationality or coming of age.
Before the Convention, the only exceptions were upon acquisition of the nationality of Latin American countries, Andorra, Philippines, Equatorial Guinea or Portugal.
Now, as a result of the Convention, a Spanish national of legal age who has resided in France for more than three years and has not made an express declaration of conservation, will not automatically lose Spanish citizenship.
The basis for the dual nationality agreements is found in Article 11.3 of the Spanish Constitution, establishing the power of the State to enter into dual nationality treaties with countries which have a particular link to Spain and thereby to permit Spanish citizens to naturalize in the other State without losing Spanish nationality.
Dual nationality treaties currently signed by Spain are with Chile (1958), Peru (1959), Paraguay (1959), Nicaragua (1961), Guatemala (1961), Bolivia (1961), Ecuador (1964), Costa Rica (1964), Honduras (1966), Dominican Republic (1968), Argentina (1969) and Colombia (1979). The Civil Code, as already mentioned, permits exceptions to loss of nationality with non-Ibero-American states, but no such dual nationality agreements have been signed.
This makes the Convention a precursor and an important precedent for the establishment of similar agreements with other States. This could be a strategy to follow with the post-Brexit United Kingdom.
Although the Convention grants no special privileges to Spanish nationals who wish to acquire French nationality, the historical and contemporary context between the two countries is also relevant to nationality effects.
Generally, the 10-year regime would apply for obtaining Spanish nationality by residence, but to the historical and cultural exchanges between Spain and France lead to consider scenarios for expedited nationalization in Spain, as provided in Article 22.2 of the Civil Code:
– one year for those born in Spanish territory, or married to a Spanish citizen, or widow or widower of a Spanish citizen; and
– those who failed to apply for nationality in a timely way by option (those older than 20 years in accordance, with Article 20.2.c).
Those 100,000+ French citizens residing in Spain who could benefit if they are married to or are widow/widower of a Spanish citizen, have one year of residence to opt for Spanish nationality, rather than needing ten years of residence.
Also of great relevance is Article 22.2 (f), which reduces the residence required to choose Spanish nationality to one year for those born outside Spain whose father, mother, grandfather or grandmother was Spanish. This means all children and grandchildren of Spaniards exiled to France after the Civil War or for any other reason would benefit.
Likewise, it would be possible to apply for Spanish nationality, with no expiry date or age limit for its exercise, for the descendants of Spanish parents (born in Spain) who have lost Spanish nationality at the time of their children’s birth, a highly likely scenario for the historical reasons mentioned above.
We see the Convention as a possible precursor for arrangements between Spain and other European nations and with those nations where cultural and economic relations permit.
The Convention not only benefits both countries, but also marks a before and after date for Spain in matters of dual nationality.
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
The Directorate General for Legal Certainty and Public Faith (DGSJFP) rules that a partial reproduction of a legal rule in the articles of incorporation, which
In the telematic filing of a deposit of the accounts of a company, it is not necessary that the signature of the certification approving the