On June 3rd, 2025, new resolutions amending the official forms for filing annual accounts were published and entered into force in the Official State Gazette (BOE). These updates apply to the 2024 fiscal year and are to be submitted to the Commercial Registry. 

These changes are stipulated in the Resolutions of May 26, 2025, from the General Directorate of Legal Certainty and Public Faith. This reform introduces significant modifications that companies must consider to comply with their legal obligations. 

Key changes introduced 

  • Incorporation of the IRUS Code: the Unique Registry Identifier of the Company (IRUS) has been added to both the filing request and the identification sheet. This automatically assigned code, originating from Order HAC/646/2024, aims to enhance the traceability and control of registered entities. 
  • Update of CNAE 2025 Code: the new CNAE-2025 economic activity code is now included. The electronic models offer assistance in converting the CNAE in force in 2024 (CNAE-2009) to the new format. 
  • Modifications to error tests: the test related to the CNAE code has transitioned from voluntary to mandatory. However, reporting the IRUS code remains optional. 
  • Option for Account Re-formulation: in accordance with Royal Decree-Law 4/2025, companies can re-formulate, within a maximum period of one-month, annual accounts already prepared to exclude losses from the 2020 and 2021 fiscal years, which were impacted by the COVID-19 pandemic. This re-formulation must be reflected in the certificate of approval of the accounts. 

Effective date 

The new models will be mandatory for all annual accounts prepared and approved that are filed with the Commercial Registry starting from the date of publication of the resolutions in the BOE. The Commercial Registry is currently working on updating its program for preparing and depositing annual accounts (D2). Therefore, until its full implementation, submissions using the previous model may still be accepted. 

Adapting to the reforms concerning the 2024 annual accounts declaration models can be time-consuming for your finance department. That's why at Auxadi, we offer a streamlined solution to provide proper and convenient management of accounting, tax, payroll, and corporate legal services for your multinational company or fund in Spain. 

We invite you to contact us via our form for a personalized consultation. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations. 

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.