Articles 279 et seq. of the Capital Companies Law (LSC) regulate the Deposit and Publicity of the annual accounts.

In particular, article 283 establishes the penalty system foreseen in case of non-compliance with the obligation, by companies, to deposit annual accounts, with penalties reaching up 60,000 euros in the case of SMEs..

There is a general practice by many companies that have ceased to operate for various reasons (corporate disputes, marriages that separate as part of a company, etc.) of not presenting their balance sheets as established by the LSC, despite the possible sanctions of the aforementioned article 283 LSC.

RD 2/2021 of January 12, 2021, Regulations for the development of Act 22/2015 on Auditing of Accounts in its eleventh Additional Provision, streamlines and strengthens the sanctioning regime contained in article 283 LSC in order to "clean the censuses ”of companies that without having commercial activity or traffic do not opt for dissolution and liquidation

Given the importance of sanctions, it is advisable to comply with the aforementioned obligation,thus avoiding incurring in any type of punishable behavior.

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