Corporate & Business BOE Importance: 4/10

Resolution on registration of liquidation of real estate company with mixed distribution of assets

11 Jun 2026 36 views
Who is affected:
Corporations in liquidation, liquidators, shareholders and commercial registrars

Summary

The DGRN resolves a dispute on whether it is valid to distribute corporate assets in real estate and cash without unanimous consent of shareholders when liquidating a corporation. It analyzes whether the statutory amendment approved by majority can circumvent the legal requirement of unanimity.

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The Directorate General of Legal Security and Public Faith examines whether a corporation in liquidation can distribute corporate assets in mixed form (real estate and cash) approved by a 60% majority, circumventing the unanimity required by art. 393 LSC. The registrar suspended registration upon understanding that byl…

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Full official title

Resolución de 18 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora mercantil IV de Madrid, por la que suspende la inscripción de una escritura de elevación a público de acuerdos sociales.

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