Firma de la certificación de la junta que aprueba las cuentas anuales

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 accounts be electronic; this can be autographic or handwritten. The Directorate General of Legal Certainty and Public Faith (DGSJFP), in its resolution of September 9, 2024, addresses this issue in […]

Agenda for information purposes only

It is not possible to request informative items with the purpose of requesting information on matters that are already included in the agenda of a convened general meeting. In the SAP Barcelona, 15th Section, of February 2, 2024, the Provincial Court (AP) addresses the debate on the inclusion of merely informative items in the agenda […]

Tax regime applicable to companies in the process of incorporation in the Commercial Register

Attribution of income tax liability for shareholders during the period between incorporation and registration of the company in the Commercial Register. Attribution of income tax liability for shareholders during the period between incorporation and registration of the company in the Commercial Register. The Supreme Court (SC) ruling of 17 June 2024 (ECLI:ES:TS:2024:3374) addresses the tax […]

The successive power of sub-attorney in companies.

In order to avoid legal problems and to ensure that the powers are exercised within the legal limits, so as to prevent refusal of registration in the Commercial Register and to provide legal certainty for both the company and the attorney-in-fact, it is essential that the power of attorney is expressly defined. On 26 June […]

Right to be informed in a modification of a Professional Limited Liability Company (SLP)

The DGSJFP examines the shareholder’s right to be sufficiently informed of the content of the proposed amendment. In the Resolution dated April 16, 2024 (published in the “BOE” of May 15), the Directorate General of Legal Security and Public Faith (DGSJFP) heard an appeal against the negative qualification of a deed of resolutions adopted by […]