An investigation by ElConstitucional.es has found that two companies linked to the businesses of ultra-activist David Santos are in breach of the legal obligation to deposit their annual accounts at the Mercantile Registry, a requirement demanded of all commercial companies in Spain regardless of their size or turnover.
Resistencia Digital SL: only one deposit since its creation
The company Resistencia Digital SL (NIF: B44816478), incorporated on March 7, 2023 and registered in the Mercantile Registry of Madrid (Section 8, Sheet 789666), is the publisher of the digital newspaper La Bandera, a website managed by David Santos - for whom he presents himself as "Director and CEO" on his social networks - and characterized by publishing content aligned with Vox.
According to the registry documentation consulted by this newspaper, the company appears with a single deposit of accounts: the one corresponding to the 2023 fiscal year, filed in December 2024. No other fiscal years are recorded as filed.

Currently, the company has David Díaz Muñoz as sole administrator.
Spanish regulations oblige all limited and anonymous companies to prepare and file their annual accounts with the Mercantile Registry within the month following their approval by the general meeting, which guarantees transparency and public access to their financial information.
Fachers: change in the legal notice after FACUA's complaint
In parallel, the online store Fachers —publicly linked to Santos and dedicated to the sale of products with far-right slogans and symbology— has recently modified its "Legal Notice" section.
The change occurs after FACUA-Consumers in Action reported the store's activity for alleged violations of e-commerce regulations and data protection before the Secretariat of State for Digitalization and Artificial Intelligence of the Ministry for Digital Transformation and Public Function and the Spanish Data Protection Agency.
Just as ElConstitucional.es reported, FACUA filed the complaints considering that the website failed to comply with basic identification and transparency obligations required by current legislation.
After that complaint, Fachers' "Legal Notice" now indicates that the "seller" and the owner of the website is Staywork Multiservicios SL (NIF: B10564888), incorporated on April 14, 2022, and registered in the Mercantile Registry of Valencia (Section 8, Sheet 204095). The company has businessman Óscar Boix Benavent as its sole partner.
No accounts deposited since its incorporation
However, the registry report to which ElConstitucional.es has had access reflects that Staywork Multiservicios SL has not published any accounts deposit since its incorporation. In the section “Last published accounts deposit” of the report that this newspaper has obtained, it expressly states: “They have not published accounts deposits”.

It should also be noted that the company's corporate purpose corresponds mainly to CNAE 6201 (Computer programming activities), including the development of computer programming as its main activity. This corporate fit, despite the CNAE having other headings, is striking given that Fachers' visible activity is the online sale of ideological products, while the main activity declared by the company is computer programming.
Legal obligation of transparency
In Spain, all commercial companies (S.L., S.A., etc.) are obliged to deposit their annual accounts at the Mercantile Registry. Non-compliance can lead to economic sanctions and registry closure, which prevents the registration of certain corporate acts.
In other words, the failure to file accounts limits financial transparency and hinders public oversight of companies that carry out economic activities open to general consumption, as is the case with digital media and online stores.