Approved the new models of presentation of the annual accounts in the Mercantile Registry

In the BOE of July 4, the Orders approving the new models for the presentation in the Mercantile Registry of the 2021 annual accounts of the subjects obliged to their publication have been approved. These are the first annual accounts to be deposited affected by the reform of the General Accounting Plan and its complementary regulations.

It is worth remembering the key dates that you must take into account for the annual accounts, unless the financial year of your company does not coincide with the calendar year, which are the following:

• PREPARATION AND FORMULATION OF THE ANNUAL ACCOUNTS: March 31 of the following year, that is, three months after closing.
• LEGALIZATION OF ACCOUNTING BOOKS (daily book, inventory book and annual accounts): until April 30, 2022 (four months after closing).
• APPROVAL OF THE ANNUAL ACCOUNTS: until June 30, 2022 (six months after closing).
• DEPOSIT: until July 30, 2022.

Well, in the BOE of July 4, 2022, the new presentation models have been published in the commercial registry of the annual accounts and the consolidated annual accounts of the subjects obliged to their publication.

The approval and publication of these models occurs through two following ministerial orders (Order JUS/615/2022, of June 30, and Order JUS/616/2022, of June 30) 

In general terms, we are dealing with the same documents as last year, so we highlight the most relevant aspects approved by the recently approved models:

• The COVID 19 Declaration Sheet is maintained, as was the presentation corresponding to the previous year.
• Regarding the Real Ownership Declaration Sheet, the obligation to identify the real owner is established as a novelty, even though there has been no change compared to the previous year.

Finally, and in accordance with the Sole Transitory Provision of said orders:

• The electronic models and formats applicable prior to the entry into force of the new ministerial orders that are now published for the presentation of annual accounts for years beginning before January 1, 2021 may continue to be used.
• The use of the models approved by Order JUS/794/2021, of July 22, which is now repealed, will be allowed, provided that the approval of the accounts and their deposit in the competent Mercantile Registry has been made prior to the entry in force of this order, that is, before July 5, 2022.