Resolution on registration of liquidation of real estate company with mixed distribution of assets
11 Jun 2026
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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.
Detailed analysis
PRO
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…
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.