This June, the Official State Gazette (BOE) published the approval of the Code IRUS and CNAE, new templates for filing both individual and consolidated annual accounts. This marks a turning point in the corporate reporting obligations for all companies. These new forms must be used for any filings submitted on or after June 3rd, 2025.
In this context, we outline in more detail the key changes introduced and their practical implications for company directors and management teams. Correct completion of these forms will be essential to avoid formal defects that could delay or prevent the deposit.
What does this new annual accounts template entail? What changes compared to previous years?
Although the general structure of the deposit remains unchanged, several technical and formal innovations have been introduced. All companies are advised to review them carefully to avoid issues that could invalidate the filing. Below we highlight two key changes that directly affect directors and those responsible for financial reporting:
IRUS Code: Unique Company Registration Identifier
For the first time, the forms require the inclusion of the IRUS code — a unique alphanumeric identifier that distinguishes each company within the Spanish Companies Registry.
This code has already been assigned to all registered entities and can be found in the Company Directory of the College of Registrars (Colegio de Registradores).
Under the new documentation structure, the IRUS code must be included in both the filing request and the company identification sheet.
Companies should verify this data prior to preparing the documentation, to avoid rejection due to formal defects.
CNAE 2025: New National Classification of Economic Activities
In parallel, and as anticipated in previous months, the updated CNAE classification is incorporated into the new forms, in accordance with Royal Decree 10/2025 of January 14th, which approves the 2025 National Classification of Economic Activities.
This change revises the previous codes (CNAE 2009), with adjustments that may affect how both primary and secondary activities are categorized.
Therefore, the new electronic templates will include a conversion tool to assist in translating existing codes to the new classification. However, it remains the responsibility of the company’s governing body to ensure the selected code accurately reflects the company’s actual operations.
What if I have already prepared the 2024 annual accounts?
It is important to recall that, pursuant to Royal Decree-Law 4/2025, companies are granted:
- An extended deadline to prepare annual accounts for the 2024 financial year.
- The right to reformulate accounts that have already been prepared, within one month from April 9th, 2025, if necessary.
In such cases, the certificate approving the annual accounts must expressly state whether the right to reformulate has been exercised, as set out in the new templates.
What does this mean for companies?
The new templates require more than just technical adjustments — they also call for a thorough review of all documentation submitted with the annual accounts filing. The consequences of formal errors can include the rejection of the filing or even the inability to comply with other legal obligations, such as the registration of corporate resolutions or access to financing.
At LEIALTA, we ensure that the filing of annual accounts is carried out in full compliance with current regulations — free of errors or delays, and with full legal validity before the Companies Registry.
We have a specialized team already working with the new templates, analyzing the changes, and adapting our clients’ procedures to ensure all filings are accurate, timely, and secure.
