30 April: deadline for the telematic legalisation of the Minute Book
Commercial companies are obliged to keep company books.
As we do every year, we would like to remind you that trading companies are obliged to keep their corporate books, including the Minutes Book and the Register of Shareholders (in the case of S.A., the Register of Registered Shares), exclusively in electronic format and their legalisation must be carried out electronically.
The Minute Book must transcribe in electronic format all the minutes of the collegiate bodies of the mercantile companies, the Minutes of the General Meeting (at least the Minutes of the Ordinary General Meeting for approval of the Annual Accounts), and the Minutes of the Board of Directors (at least one minute per quarter). The legalisation of this book must be carried out every year.
The legalisation of the Register of Members or the Register of Registered Shares shall only be obligatory in the financial year in which there has been any change in the ownership of the holdings or shares or any encumbrances have been constituted on them.
All books must be completed electronically and must be sent electronically within 4 months of the end of the financial year.