According to Iberinform, 1,966,938 companies are shown as active in the registers without having filed accounts or published any acts in recent years, 46% of the total (47% in the Valencian Community). We explain what obligations a company with no activity still has and what risks its directors take on.
Public data on the downturn in Spanish footwear and a table of financial indicators for companies in the sector in Elche, Elda and Petrer: cash, working capital, seasonal stock, customer concentration and equity, and the step to a viability plan and pre-insolvency tools.
What art. 301 LSC requires to capitalise shareholder loans or other debts: the quality of the claims, the directors’ report and, in a public limited company, a certificate from the statutory auditor.
Write to us and one of the firm’s auditors will reply.
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