Shareholders and Minutes Book in Spain:  telemetric legalization

shareholder bookAny company registered at the corresponding Spanish Mercantile Registers must take into account a several books under the applicable legal provisions. Among these books, we focus on the Spanish “Minute Book” and “Shareholder and Partner Book” .

The Spanish law 14/2013 of support for entrepreneurs and internationalization, established mode of carrying out the legalization of binding books by commercial companies. Thus, Article 18 of the mentioned Lay provides that:

– All books that necessarily must be kept by the entrepreneur under the applicable laws, including minute books of boards and other sites of managements, or the shareholders books and registered shares, will be telepathically legalized at the Mercantile Register after its full completion in electronic means and no later than four months from the date of the financial year.

Spanish Book of shareholders and Minute book are required to be electronically legalized.

The Mercantile Registry in Spain will check the formal requirements on the presentation of these books, which necessarily must be in electronic format and legalization electronically.

It is advisable to consult with each Registry the procedure for electronic legalization of these books. Also is necessary to take into account the criteria that are following the Mercantile Registries with the situation of those books legalized on paper and which are not yet complete.

Telemetric legalization of these books will be done through software of the Mercantile Registry (, which also provide us user manual. To access the service, you need to be registered and have a digital signature.

Undoubtedly, the electronic filing saves time and space.

Arcos and Lamers Asociados, Spanish accountants in Marbella,  provide the necessary services to companies and entrepreneurs in relation to the bookkeeping of all countable seats, books, balance and accounts. Do not hesitate to contact our English speaking Spanish corporate and accounting department for any further information.

  • Wim Lamers
  • Accountant in Spain, Costa del Sol Accountants, Lawyer in Spain, Start a company in Spain,

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