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Filing of the annual accounts at the Registro Mercantil (Commercial Registry)

Filing of the annual accounts at the Registro Mercantil (Commercial Registry) is filed with Registro Mercantil correspondiente al domicilio social. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €140. Official tasa (government fee): No state tasa (official fee). The filing at the Registro Mercantil incurs the registrar's fee (as a guide, a few tens of euros depending on the company), payable by you and separate from our fee.

We handle the compulsory annual filing of your company's accounts at the Registro Mercantil. We work out the correct format for your size (Normal, Abbreviated, SME, Micro-entity, Consolidated), check all the compulsory documentation (balance sheet, P&L, statement of changes in equity, cash flow statement, notes to the accounts, shareholders' meeting certificate, environmental declaration, audit report where applicable), verify the legal deadlines and warn you if the registry closure is approaching.

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Estimated total cost
from €140
Managora's fee
€121.00 (21% VAT incl.)
Tasa (official government fee)
No state tasa (official fee). The filing at the Registro Mercantil incurs the registrar's fee (as a guide, a few tens of euros depending on the company), payable by you and separate from our fee. (suplido: paid to the authority on your behalf, no VAT)
Processing time
Shareholders' meeting to approve the accounts: within 6 months of the financial year end (art. 164 LSC). Filing at the Registro Mercantil: 1 month from the meeting (art. 279 LSC). Registry closure: 1 year after the financial year end (art. 378 RRM).
Where it is filed
Registro Mercantil correspondiente al domicilio social ↗
What you receive
Application

Cost breakdown: Our fee 100 euros plus the Registro Mercantil fee for the filing (as a guide, a few tens of euros, varying with the company)..

Filing of the annual accounts at the Registro Mercantil (Commercial Registry): how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We validate the correct format for your size, check the legal deadlines and confirm that all the documentation is there.
  3. 3Payment of 100 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the accounts electronically through the registrars' portal using the director's digital certificate. If it has to be done in person, our commercial lawyer attends the Registro Mercantil.
  6. 6You receive the stamped form M, proof of filing, a full copy and the invoice.

Which documents do you need?

  • •Balance sheet for the financial year.
  • •Profit and loss account.
  • •Statement of changes in equity (ECPN).
  • •Cash flow statement (EFE): only for the Normal/Consolidated format.
  • •Notes to the accounts (memoria).
  • •Environmental declaration sheet.
  • •Certificate of the resolutions of the shareholders' meeting (approval of the accounts + allocation of the result).
  • •Auditor's report (if the company is required to be audited).
  • •Signed single filing form M.

Legal basis and things to bear in mind

  • Deadlines: the shareholders' meeting must be held within 6 months of the year end. The filing must be made in the month following the meeting. Maximum time from year end: 7 months.
  • Format: it depends on size. Micro-entities (assets <=1 M €, turnover <=2 M €, headcount <=10), Abbreviated/SME (assets <=4 M €, turnover <=8 M €, headcount <=50), Normal (everyone else).
  • Registry closure: if 1 year passes from the financial year end without filing, the Registro Mercantil closes the company's page and will only accept the removal of directors and the winding-up. This is very serious: amendments, capital increases and so on are blocked.
  • Fine under art. 283 LSC: 1.200 € to 60.000 € for breaching the filing obligation.
  • Compulsory audit: exceeding 2 of 3 thresholds (assets >2,85 M €, turnover >5,7 M €, headcount >50) for 2 consecutive financial years. If your company is required to be audited, the filing will not be accepted without the report.
  • Registry fee for the filing: 60-150 € depending on the format and the number of pages. Our 100 € cover the full service with our commercial lawyer.

Filing of the annual accounts at the Registro Mercantil (Commercial Registry): frequently asked questions

Filing of the annual accounts at the Registro Mercantil (Commercial Registry): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €140: Our fee 100 euros plus the Registro Mercantil fee for the filing (as a guide, a few tens of euros, varying with the company).. Managora's fee is €121.00, 21% VAT included (€100.00 net + €21.00 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No state tasa (official fee). The filing at the Registro Mercantil incurs the registrar's fee (as a guide, a few tens of euros depending on the company), payable by you and separate from our fee..

Filing of the annual accounts at the Registro Mercantil (Commercial Registry): how long does it take?

Shareholders' meeting to approve the accounts: within 6 months of the financial year end (art. 164 LSC). Filing at the Registro Mercantil: 1 month from the meeting (art. 279 LSC). Registry closure: 1 year after the financial year end (art. 378 RRM).

Filing of the annual accounts at the Registro Mercantil (Commercial Registry): which documents do I need?

You need to have to hand: Balance sheet for the financial year., Profit and loss account., Statement of changes in equity (ECPN)., Cash flow statement (EFE): only for the Normal/Consolidated format., Notes to the accounts (memoria)., Environmental declaration sheet., Certificate of the resolutions of the shareholders' meeting (approval of the accounts + allocation of the result)., Auditor's report (if the company is required to be audited)., Signed single filing form M.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Registro Mercantil correspondiente al domicilio social. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Registro Mercantil correspondiente al domicilio social ↗.

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