Have everything ready for the submission of your minutes before April 30, 2016.
As we indicated earlier this year in an article dedicated to this same topic, Law 14/2013 on support for entrepreneurs incorporated the obligation to legalize and complete the mandatory company books electronically. These books include the Minutes Book and the Register of Members.
In that article, we specifically informed you of the main characteristics of this process in relation to the aforementioned company books, the deadline for submission (within the first four months after the close of the fiscal year), and we emphasized the need to accurately record all Board or Council meetings in the Minutes. In this way, we outlined the key points of the Instruction of February 12, 2015, which addressed this matter.
Following the approval of this instruction and through the urgent procedure, the main companies of the IBEX 35 appealed the rule, managing to "in extremis" to stop it by arguing that the process it described did not guarantee the confidentiality of the Minutes.
In response to this suspension, the DGRN issued a new instruction on July 15th that resolved the alleged security problems and established the date from which electronic completion and online legalization of the minutes. Thus, this regulation, in its fifth article, states that minutes produced up to December 31, 2014, may be recorded in traditional physical books legalized in blank, with their electronic format becoming mandatory from January 1, 2015.
In short, we can say that, in a way, all those companies that already had a blank legalized minutes book enjoyed a supervening extension for the 2014 financial year, but it should be emphasized that this extension ended on December 31st, so the minutes relating to the 2015 financial year, which must now be completed electronically, will have to be submitted, for their electronic legalization, within the four months following the end of the financial year, in most cases before April 30th, 2016.
As you would expect, we are at your disposal should you need help with the legalization of books or even with the drafting of minutes.
We'd be happy to help you.
Marc Ivars,
Tax Area
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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