Leche Celta completes the acquisition of Iberleche and Lácteos de Santander

The Official Gazette of the Mercantile Registry (BORME) no. 207, dated October 27, 2026, publishes the registration of the merger by absorption through which Leche Celta, S.L. integrates Iberleche, S.L. and Lácteos de Santander, S.A., companies that are dissolved and extinguished without liquidation. The entry appears with reference 479239 and registration data S 8, H C 24927, I/A 78, with a registration date of October 20, 2026.

The operation had been previously announced in BORME no. 180, dated September 17, 2026, in the Second Section (announcements and legal notices, mergers and absorptions), pages 6256-6257, with announcement number 5029 and official reference BORME-C-2026-5029. The merger agreement was adopted on September 14, 2026, by the sole shareholder of the absorbing company and by the shareholder and sole partner of the absorbed companies, and the common merger project had been drafted by the administrative bodies on June 15, 2026.

A triple absorption via the simplified route

The merger was processed according to the simplified procedure of article 53 of Royal Decree-law 5/2023, of June 28, applicable because the absorbed companies were wholly owned by the absorbing company. The chain of control is described as follows in the official publication:

• Leche Celta, S.L.U., absorbing company, with registered office in A Coruña and sheet H C 24927.
• Iberleche, S.L.U., absorbed, registered on sheet H C 53788.
• Lácteos de Santander, S.A.U., absorbed, with registration sheet H S 7529 of the Mercantile Registry of Cantabria.
• Lactogal Productos Alimentares, S.A., sole shareholder of the absorbing company.

The September announcement further stated that the merger documentation, the project, and the administrators’ report on the implications of the operation on employment were made available to the representatives of the employees by electronic means, and that none of the participating companies had a website.

The double entry of October 20

Today’s BORME includes two consecutive entries that formalize the registry closure of the operation: the registration of the absorption in the sheet of Leche Celta (479239) and the extinction of Iberleche (479240, S 8, H C 53788, I/A 25), with the annotation “Dissolution. Merger. Extinction”.

In the same entry of the absorbed company, the cessations and resignations of its entire board of directors are registered:

• José de Jesus Oliveira Marques, president, chief executive officer, and director.
• Daniela Peres Martins Brandão, Bruno Alexandre Baldeante da Costa, Carlos Dias Mota, and Jacinto Rui Amorim Santos, directors and members of the delegated committee.
• Adalberto Manuel Mónica Correia Póvoa, Abílio Gomes Tavares, Mário Alberto Rodrigues Nogueira, José Moreira Campos, José Carlos Fernandes Miranda, and Idalino José da Silva Leco, directors.
• José Vítor de Abreu Freire dos Santos, director and secretary.

Iberleche, a sole subsidiary for a decade

The published background positions the integration as the final step of a process initiated years ago. In July 2015, Iberleche declared its sole proprietorship status with Leche Celta, S.L. as the sole shareholder, moved its registered office to Lugar de la Regueira, parish of Andrade (Pontedeume), and increased its capital to 849,382.00 euros, with a corporate purpose focused on the marketing and distribution of dairy products. In April 2023, the company again registered the declaration of sole proprietorship in favor of the same sole shareholder, and in 2019, it had re-elected Deloitte, S.L. as auditor. The Cantabrian arm, Lácteos de Santander, S.A., is registered in the Mercantile Registry of Cantabria at volume 720, folio 53, page S 8, H S 7529.

Source: Official Gazette of the Mercantile Registry (BORME), no. 207, October 27, 2026, First Section, page 50332 (official reference: BORME-A-2026-207-15).