MásMóvil Ibercom is extinguished by absorption and closes its registration record

The company MásMóvil Ibercom, S.A. has been extinguished by merger and its registration sheet closed, according to the entry made on November 6, 2026, and published in the Official Gazette of the Mercantile Registry (Boletín Oficial del Registro Mercantil) no. 218, of November 13, 2026 (reference BORME-A-2026-218-20, entry 508702). The operation is a result of the absorption of the telecommunications group’s parent company by Masorange Telecom Bidco, S.L.U., agreed upon by the sole shareholders of both companies on September 21, 2026. With the closing of the sheet, the absorbed company disappears from the registry traffic as an independent entity.

The registration in the Mercantile Registry

The entry published in the First Section (Entrepreneurs, registered acts) concisely records the three corporate milestones of the operation: dissolution, merger, and extinction. The identifying registry data recorded in the gazette are as follows:

• Entry: 508702.
• Section and sheet: S 8, H SS 13511.
• Registration date: 6.11.26.
• Annotation: I/ACIERR, which reflects the closing of the registration sheet.
• Province of the First Section in which the entry is published: Gipuzkoa.
• Gazette page: 53379.

The sheet closing annotation is the specific registry effect of the extinction: the company ceases to have an open folio following the registration of the merger and the definitive deregistration.

The merger agreement and its terms

The merger was structured as the absorption of Masmovil Ibercom, S.A.U., a wholly-owned subsidiary, by Masorange Telecom Bidco, S.L.U., and was approved on September 21, 2026, by the respective sole shareholders, exercising the powers of a general meeting. The common merger project was formulated by the administrative bodies on June 24, 2026, and the merger balance sheets were closed as of December 31, 2025.

The announcement published in the Official Gazette of the Mercantile Registry no. 185, of September 24, 2026, p. 6407 (reference BORME-C-2026-5154), details the legal framework and the effects:

• Applied regulation: article 10 of Royal Decree-Law 5/2023, of June 28, on structural modifications.
• Corporate effect: dissolution without liquidation of the absorbed entity and block transfer of all its assets to the absorbing entity.
• Tax regime: Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Tax.
• Labor effect: the operation does not modify working conditions or the rights recognized by labor regulations.
• Signatories: the joint administrators of the absorbed entity, Meinrad Spenger Wagendorfer and Ludovic Alain Pech, and the sole administrator of the absorbing entity, Meinrad Spenger Wagendorfer.

The registration of the absorption in the Mercantile Registry of Madrid took place on October 29, 2026, and was published in gazette no. 214, of November 6, 2026, p. 52179 (entry 497202, sheet M 714328).

Creditors and information rights

The merger announcement recognized the right of sole shareholders and creditors to obtain the full text of the adopted agreements, the common merger project, and the merger balance sheets closed as of December 31, 2025. The creditors of each of the companies could exercise their rights within one month from the publication of the agreement, in accordance with Article 13 of the structural modifications regulation. This period opened with the September 2026 publication, months before the final registration and the closing of the record now published.

The extinction of MásMóvil Ibercom, S.A. closes a corporate stage for the telecommunications group: the parent company disappears as its own registered entity and its assets are integrated into the absorbing company. For creditors, institutional clients, and sector operators, the legal reference ceases to be the extinguished company and becomes Masorange Telecom Bidco, S.L.U., the holder of the transferred assets.

Source: Official Gazette of the Mercantile Registry, no. 218, of November 13, 2026, First Section, page 53379 (official reference: BORME-A-2026-218-20).