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  • Contents and sections of the BORME

    The Commercial Registry publishes the legal and economic data of companies and other entities that are registered on same, so that they can be known by those who contract with them, contributing to the security of commercial trade.

    The BORME is regulated by Royal Decree 1784/1996, of 19 July, approving the Regulation of the Commercial Registry and its electronic publication governed by Royal Decree 1979/2008, of 28 November.

    The Commercial Registry is responsible for publication of the BORME and the Official State Gazette Agency has the function of publishing this official gazette.

    The Official Gazette of the Commercial Registry” publishes all the data provided for by Law and the Regulation in two sections:

    1. Section One is titled “Companies” and has two section: “Registered Acts” and “Other Acts Published in the Commercial Registry”.
    2. Section Two is titled “Announcements and Legal Notifications”. Also published in this section are the notifications, communications and processes referred to in Article 23.1 of Law 22/2003, of 9 July, on Insolvency Proceedings.

    The legal acts contained in the Section One are published classified in blocks, with one for each province. The order of the blocks is for the codes corresponding to each of the provinces.

    In Section Two: “Announcements and Legal Notifications”, the following are published:

    • Central Commercial Registry Announcements
    • Balance Sheets
    • Convening of Boards.
    • Mergers and acquisitions of companies.
    • Excisions of companies.
    • Insolvency declarations
    • Dissolutions of companies.
    • Assignment of companies.
    • Reactivation of companies.
    • Transformation of companies.
    • Capital increases.
    • Capital Reductions.
    • Loss of capital.
    • Other announcements and legal notifications.

    The publications of Section Two follow the alphabetical order of the names of companies.

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  • How can I consult the BORME?

    You can access the latest published issue of the BORME from the homepage of the website

    The website of the day’s BORME offers the summary, the complete index of everything published on that date ordered by sections of publication. Nevertheless, you may select the Section or Subsection of interest to you.

    Sections of the BORME

    Under the header of any provision, the links offered provide direct access to the pdf format and to the other formats available where applicable:

    Formats of the BORME

    If you need to consult a recent issue of the BORME, click on the icon located on the upper right corner of screen;


    To access the gazettes published on other dates, on the homepage of the website you will find access to the “Calendar” where you can browse the gazettes published from 02 January 2001 to date (Sections One and Two, available since 2009).

    BORME Calendar

    You can also click directly on the date you are looking for in the window:

    BORME dates

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  • Is the BORME online official and authentic?

    Yes, from 1 January 2009. Before this date, only the printed BORME is official and authentic.

    Yes, the electronic issue of the Official Gazette of the Commercial Registry published on the website of the Agency, from 1 January 2009 on, has official and authentic status.

    Prior to this date only the printed issue of the BORME is considered official and authentic.

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  • How and when can the authenticity of the electronic BORME be guaranteed?

    To guarantee the authenticity, integrity and inalterability of the contents of the BORME the electronic edition published on the Agency's website has, since 1 January 2009, included an advanced digital signature.

    Said signature is included separately in each of the provisions published. This ensures the authenticity of a specific provision without having to download the full gazette.

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  • Why is the published content of the BOE unalterable?

    The process of an electronic signature blocks and "freezes" the content of the document in such a manner that the alteration of same invalidates the electronic signature.

    The electronic signature process is comprised of two operations:

    1. Calculating a summary (or digital hash) of fixed length based on the full content of the document
    2. Encrypting this summary with the private key corresponding to the issuer certificate. The encryption summary is packaged with the document even though the visible content of the document is not encrypted, so it is legible.

    To validated a document signed electronically, that is to confirm that no cause is altered from the signing of the document, three operations must be executed:

    1. Recalculate the (hash) based on the content of the document.
    2. Decipher the hash included in the document using the public key contained in the issuer certificate and
    3. comparing both summaries. If they coincide, document has not been altered since it was signed and, therefore, remains valid. If they do not coincide, there has been an alteration and the signature is declared invalid.

    The method of calculating the summaries of the three properties: (a) the length is always fixed, regardless of the length of the summarised document, (b) a minimum alteration of the content of the document results in a very different summary and (c) calculating a summary is not a systematic operation: one can easily calculate the summary of a text but it is not possible to reconstruct the text based on the summary.

    To validate the pdf documents of the electronic BORME, follow the instructions of the Configuration manual for the validation of the signature (PDF) and install the certificates of the Fábrica Nacional de Moneda y Timbre:

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  • What is the CVE?

    Location of the electronic verification code on the PDF pages of the official gazette.[D]

    The CVE, or electronic Verification code consists of a set of characters that uniquely identify the unique the provisions, acts and announcements published in the Official Gazette of the Commercial Registry.

    This code is printed on each of the pages of each provision, act or announcement published and facilitates access to the original electronic document on the website of the Official State Gazette Agency.

    ¿Why is the CVE important?

    Because any paper copy of the electronic originals of the Official Gazette of the Commercial Registry, since 1 January 2009, is considered official and authentic if it includes the CVE.

    The CVE allows for the authenticity of any page of the printed BORME to be verified by matching it with the original electronic document.

    To do so, on the BORME you can enter the CVE and obtain the original document, signed electronically, directly from the electronic archive on the Official State Gazette Agency website.

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  • Is there a problem printing the BORME?

    Users with older versions of the program Acrobat Reader (from 5.0 to 7.1) may experience problems printing PDF documents. Specifically, it has been detected that, in some cases, the first page of a provision appears correctly but the following ones only contain the BOE logo.

    This has two solutions:

    One solution may be to PRINT the PDF AS AN IMAGE
    1. Update your version of Acrobat Reader to a more recent one. Neither the 8.x versions and the 9.x versions of Acrobat Reader should encounter problems with BOE PDFs. You may do easily from the official Adobe page.
    2. If they cannot or do not wish to update their version of Acrobat Reader, they may opt to select "Print as image", on the "Print/ Advanced Print Setup" of some previous versions of Adobe Acrobat.

    You can find more information on this problem on Adobe's own website.

    Other PDF viewers such as Foxit Reader or eXPert PDF Reader do not experience this problem.

    We hope that this can resolve the problem when it comes to printing documents and we apologise for any inconvenience caused.

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