La AEDAF in coordination with the Association of Registrars of Spain, organized yesterday July 11 a Informative session with the presence of Luis Fernandez del Pozo, Holder of the XIV Commercial Registry of Barcelona. The session was retransmitted through videostreaming and aimed at resolving those aspects that raise more doubts for the telematic presentation of the Annual Accounts: which entities must complete the model, what does “real holder” mean, what is the concept of control for ownership purposes real indirect, etc.

On March 27, 2018, Order JUS / 319/2018 and Order JUS / 318/2018, both of March 21, were published, approving the new models for the presentation of annual accounts and accounts annual consolidated, respectively, in the Mercantile Registry. The main novelty introduced in both models is the “Identification of the real owner of the company”, on the basis of which, together with the deposit of accounts, a declaration must be attached in which the real ownership will be reported in favor of natural persons, directly or indirectly, of more than 25 percent of their share capital, or The voting rights of a legal entity.

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