Novelties in relation to the sanctioning regime applicable to non-compliance with the obligation to file annual accounts

Below, we leave you the Informative Note prepared by Felipe Pineda, lawyer of the Firm’s Corporate & Commercial Department, in which he analyzes the new developments in relation to the penalty regime applicable to the breach of the obligation to deposit annual accounts introduced by Royal Decree 2/2021, of January 12, approving the Regulations for the development of Law 22/2015, of July 20, 2015, on Account Auditing.

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