In the BOE of May 25, 2017, Order JUS/471/2017, of May 19, was published, which approves the new models for the presentation in the Commercial Registry of the annual accounts of the subjects obliged to publish them.
The presentation in the competent Commercial Registry of the annual accounts by commercial companies and other entities and businessmen who, in accordance with current provisions, are obliged to publicize them, as well as those of those who voluntarily present them, must be formulated in the models established in Annex I of the order.
These models will be available in editable PDF format on the website of the Ministry of Justice. Likewise, on said website they will be available in bilingual format with the co-official languages of the Autonomous Communities.
The use of the memory model included in the annex will be optional. The tables that compose it, in which part of its content has been standardized, are provided as an aid for the application of the General Accounting Plan (or, where appropriate, the General Accounting Plan for SMEs) by companies. In any case, the rest of the information that makes up the report and that has not been normalized must accompany the standardized tables, as indicated in Annex I.
The aforementioned models will not be mandatory for the presentation of consolidated accounts or those of those businessmen who, in accordance with the specific regulations that apply to them, must prepare their accounts in accordance with the specific models.
Likewise, the deposit application referred to in article 366.1.1° of the Commercial Registry Regulations must comply with the model included in said annex, and must be completed by the obligated entities and correspondingly accepted by all Registries. as well as other documents that, although not part of the accounts, must be presented together with them and that are included in it.
The format and the different fields to which the presentation in computerized form of the annual accounts and other documents referred to in the previous article must be subject are approved, and which may be sent to the competent Registry electronically, in the terms resulting from the Annex II of this provision.
Obligated subjects may continue to use the electronic models and formats applicable prior to the validity of this ministerial order for the presentation of the annual accounts for years beginning before January 1, 2016.
However, companies that have approved their annual accounts for the 2016 financial year before the entry into force of this order and have deposited them in the competent Commercial Registry will not have to repeat the deposit in any case.
In the same BOE, Order JUS/470/2017, of May 19, is also published, approving the new model of consolidated annual accounts.
Source: http://www.fiscalaldia.es/
