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Rectify a legalization of books that has been positively qualified

The legalization of the official books that entrepreneurs must carry must be presented within the four months following of the close of the fiscal year. This means that companies that close at December 31st, they have until the end of April to do so.

Official books to submit

The books that every entrepreneur must carry in a compulsory way are the book of Inventories and Annual Accounts, a Daily book, and the Book of minutes of the General Board, as well as a Register Book of Nominative Shares for Public Limited Companies and a Book Register of Partners for Limited Companies if there have been changes, and a Contract Book Register for Sole Proprietorships companies.
For more information on the legalization of the books, you can check the following article:

Legalization of official books: What should you know?

How to present the legalization

The Law 14/2013, of September 27, in its article 18 modified the procedure of the submission of the book legalization. Through this, it was forced since then, to be completed electronically before four months after the closing date of the exercise.

This meant in many cases having to advance the accounting closing date to be able to proceed with the legalization of the books, and in many others having the obligation to submit the legalization of the books while the company is in an audit process, with the possibility that the accounting books undergo changes proposed by the auditor. This case can occur often, and entails having to submit the accounting books again, since these have been modified.

How should the modified accounting books be legalized again?

Once the Registry has received the books, it will proceed to its legalization whenever there is no error in the form, in which case the presentation would be qualified as defective, but that does not usually occur.

When your qualification is positive, having to resubmit the books is a process that usually generates doubts.
The most common is to think that a correction of the previous submission should be presented, but it is not so. First of all, the administrative body (be it one or several Administrators, or a Board of Directors) must certify that there have been changes in the books and their reasons, indicating the Fingerprint in each case.

Once the certification is prepared and signed by all the members of the administrative body, it is necessary to present legalization as if it were a first entry, but having to provide the signed certification, and continue with the rest of the process as it had been done in the first presentation.

If you are thinking about starting a business or you already have it, and you prefer that a professional consultancy be in charge of the obligations to present the legalization of the books, do not hesitate to contact GM Tax Consultancy, we will analyze your case and we will advise you in a close way.

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