New models of annual accounts to be applied as from 27 July

On 26 July 2021, Orders JUS 793-794/2021 were published in the Official State Gazette (BOE) approving the new models for filing individual annual accounts and consolidated annual accounts with the Mercantile Registry.


What significant modifications are contained in the new approved models?

The following amendments have been added to the identification sheet of the entity submitting the accounts for deposit:

  • There is the need to include the date of the audit report, the type of audit performed and the auditor’s Official Register of Statutory Auditors number.
  • In relation to the documents that may be filed with the Registry, this includes the filing of the statement on non-financial information as a separate stand-alone document.

In addition, a new COVID-19 sheet has been created where the following information should be listed:

  1. Labor measures applied to the company.
  2. Aid received or moratoriums granted in relation to rents.
  3. Amount of ICO guarantees received.
  4. Public aid that the company has benefited from.
  5. Whether or not the company has availed itself of programs for the flexibility and suspension of supplies.
  6. Whether or not the company has availed itself of support measures for the tourism sector.


When do Orders JUS 793-794/2021 enter into force?

According to the second additional provision, the Orders entered into force on 27 July 2021.


What happens if a company has already approved and filed annual accounts for the financial year 2020 before the publication of Orders JUS 793-794/2021?


The single transitional provision allows the use of the forms in force prior to the publication of Orders JUS 793-794/2021, provided that the annual accounts were approved and filed with the Commercial Registry prior to their entry into force.

In view of the above, there could be problems in filing the annual accounts with the Commercial Registry for those companies which, having approved the annual accounts prior to the publication of the Orders, have not yet filed them with the Registry, given that in principle they should have used the new models.

To date, we do not know what the criteria of the Mercantile Registrars will be in this situation, but the General Council of Economists has already written to the Director General of Legal Security and Public Faith of the Ministry of Justice requesting that the various Mercantile Registries manage the presentation and deposit of the annual accounts with a certain degree of flexibility, regardless of whether the old or new models have been used.


If you have any doubts or queries, VENTURA GARCÉS is at your disposal to help you in any way you may need.