Telematic legalisation of the Minute Book

We would like to remind you that 30 April is the deadline for companies whose financial year ends on 31 December to keep the company books, including the Minutes Book and the Register of Shareholders (in the case of S.A., the Register of Registered Shares), which must be legalised exclusively in electronic format.

The Minute Book must transcribe in electronic format all the minutes of all the minutes of the collegiate bodies of the mercantile companies: Minutes of the General Meeting (at least the Minutes of the Ordinary General Meeting for approval of the Annual Accounts) and Minutes of the Board of Directors (at least one minute per quarter).

This book must be legalised 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 if 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.