The president of the Community of Madrid, Isabel Díaz Ayuso, maintains the registered office of the company Ayuso Lahoz, S.L. in her 90-square-meter property, located in Chamberí. The company's corporate purpose is "domestic and foreign trade, operation, distribution of medical equipment appliances and consumables."
As ElConstitucional.es has been able to certify through a report prepared by the consultancy Axesor as of January 10, 2026, the leader of the Madrid Executive retains bare ownership of the registered office of a company with "indications of inactivity" -as is clear from the report- in which direct family members are involved, notably María Isabel Ayuso Puente, the mother of the President of the Community of Madrid.
The fact that Díaz Ayuso maintains the company Ayuso Lahoz, S.L. registered at her Chamberí address in 2026 contrasts with the closure -at the end of 2023- of Sismédica S.L., a limited company that, as ElPlural.com published, was dedicated to the rental of real estate and of which the president of the Community of Madrid owned 50% of the company along with her brother Tomás Díaz Ayuso, who owned the other 50%. It should be noted that the Madrid leader even hid in her asset declaration before the Assembly of Madrid the fact that she owned half of said company, despite the fact that, while it was active, the Assembly's Regulations obliged her to do so.
What is a dormant company and bare ownership?
As has been explained in previous paragraphs, the president of the Community of Madrid maintains the registered office of a dormant company in her bare ownership home. But what do both legal concepts mean?
First, a dormant company "is one that is left inactive, without activity, but the dissolution and liquidation procedures are not carried out. Colloquially, it is known as 'closing the shutters.' The directors of these companies continue to be liable to third parties. As the companies are not liquidated, they continue to have tax obligations," explains lawyer and criminologist Pablo de Palacio to ElConstitucional.es.
The bare ownership of an asset, for its part, “is held by the owner who does not enjoy its use and enjoyment. That is, they only hold the right of ownership but its use is attributed to a third party,” De Palacio emphasizes to this newspaper. In other words, the head of the Madrid executive undoubtedly holds, no matter how much they try to deny it from Sol, the ownership of the Chamberí property that initially belonged to her mother. For years, in bare ownership, the property of said asset has belonged to Isabel Díaz Ayuso, even though the usufruct rights belong to María Isabel Ayuso Puente.
The president of the Community of Madrid, in the spotlight for health management
The fact that the Madrid leader has the registered office of a dormant company dedicated to the sale of sanitary material at her home does not, in itself, represent an illegal or, consequently, criminal act. Although, it is true, ethically speaking, it contributes to the criticism of health management that has placed the Madrid Executive in the spotlight for undertaking a privatization that has caused grotesque situations such as the one recently experienced at Torrejón Hospital.
It is pertinent to recall that a few weeks ago, this public hospital, privately managed by the multinational **Grupo Ribera Salud**, made headlines after the publication in El País of an audio recording in which the CEO of the management company of the Hospital de Torrejón, Pablo Gallard, could be heard asking hospital executives to prioritize the most profitable patients to improve the company's economic benefits.
From ElConstitucional.es, we defend public-private collaboration for the improvement of essential public services that enshrine our necessary Welfare State, but what the Community of Madrid has perpetrated with so many public hospitals is far from that: it is, however, a privatization that has diminished the healthcare that belongs to everyone. The public one.
