Established in sections 3 and 5 of RDL 19/2020, of May 26 and according to the criteria of the DGSJFP, which establishes the following rules.
|Drafting the annual accounts, the term begins on June 1, 2020, with the last day being August 31, 2020||August 31, 2020|
|Legalization of the official books||September 30, 2020|
|Approval of the Annual Accounts: the same logic applies to the remaining terms, except for what will be said for the closing of the social sheet at the Mercantile Registry. Therefore, the final day for the approval of accounts will be October 31.||October 31, 2020|
|Deposit of approved annual accounts: within the month following their approval, which in the cases in which the approval meeting is held in October will be until November 30.||November 30, 2020|
|Closing of the corporate sheet due to non-deposit: the final day that determines the closing must be lengthened in relation to the first day on which the annual accounts can be drawn up, being the last day before the beginning of the period to formulate them, which as we have mentioned is on June 1, therefore, the one-year period provided for the article 378 of the Regulations of the Mercantile Registry would be computed as of May 31.||May 31, 2021|
The approval and deposit of the Annual Accounts 2019 prior to these dates will be considered valid and on time