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Appointment of an auditor by the minority (LSC 265.2 + RRM)

Appointment of an auditor by the minority (LSC 265.2 + RRM) is filed with Registro Mercantil competente. 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: €181.

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Application to the Registrador Mercantil (Mercantile Registrar) to appoint an auditor of accounts at the company's expense, when the company is not legally obliged to be audited but a shareholder (or several) holding at least 5% of the capital requests it within 3 months following the close of the financial year. This measure prevents the approval of the annual accounts until the audit report is issued.

Practical guide: You own 5% of a company and they hide the accounts: how to force an audit at the company's expense. Requirements, deadlines and the steps, explained.

What we charge you
€181
Managora's fee
€181.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
3 months from the close of the financial year (LSC 265.2)
Where it is filed
Registro Mercantil competente ↗
What you receive
Application

Cost breakdown: Our fee €181.00 (21% VAT incl.) plus the registry fee (from around 25 €) and the fees of the auditor appointed by the Registry, which are borne by the company and vary according to the hours worked..

Appointment of an auditor by the minority (LSC 265.2 + RRM): how is it filed?

  1. 1Answer the questions (around 8 minutes).
  2. 2Payment of €181.00 (21% VAT incl.).
  3. 3We hand you the application ready for the registradores.org online portal (sede electrónica).

Which documents do you need?

  • •Proof of shareholder status (at least 5% of the capital).
  • •Articles of association (estatutos sociales).
  • •Proof of non-obligation to audit.
  • •Prior formal request to the directors (if any).

Legal basis and things to bear in mind

  • Framework: LSC 265.2 + RRM 350-364.
  • Deadline of 3 months from the close of the financial year.
  • Natural connections: deposito_cuentas_anuales, convocatoria_judicial_junta.

Appointment of an auditor by the minority (LSC 265.2 + RRM): frequently asked questions

Appointment of an auditor by the minority (LSC 265.2 + RRM): how much does it cost?

We charge you €181: our fee plus, where applicable, the fixed official tasa we advance. Our fee €181.00 (21% VAT incl.) plus the registry fee (from around 25 €) and the fees of the auditor appointed by the Registry, which are borne by the company and vary according to the hours worked.. Managora's fee is €181.00, 21% VAT included (€149.59 net + €31.41 VAT). This procedure carries no official tasa.

Appointment of an auditor by the minority (LSC 265.2 + RRM): how long does it take?

3 months from the close of the financial year (LSC 265.2)

Appointment of an auditor by the minority (LSC 265.2 + RRM): which documents do I need?

You need to have to hand: Proof of shareholder status (at least 5% of the capital)., Articles of association (estatutos sociales)., Proof of non-obligation to audit., Prior formal request to the directors (if any).. 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 competente. 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 competente ↗.

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