Natra Chocolate International absorbs Natra Participaciones and Natra Spread

Natra Chocolate International SL has filed with the Mercantile Registry the merger project by absorption of its two subsidiaries, Natra Participaciones Sociedad Limitada and Natra Spread SL. The filing, dated September 23, 2026, is published in the Official Gazette of the Mercantile Registry (BORME) number 189, corresponding to Wednesday, September 30, 2026, First Section, with the official reference BORME-B-2026-189-46 (entry 591, page 46016).

The publication appears in the section “Other acts published in the Mercantile Registry,” under the heading of filings of merger projects by absorption for the jurisdiction of Valencia/València. The announcement identifies Natra Chocolate International SL as the absorbing company and Natra Participaciones Sociedad Limitada and Natra Spread SL as the absorbed companies. The official text does not include capital figures, exchange ratios, or merger balance sheets.

The operation has an immediate precedent: on August 10, 2026, BORME number 152 (page 39026, reference BORME-A-2026-152-46) registered the filing of the preparatory publicity announcement of the merger agreement, carried out in compliance with the provisions of Article 7 of Royal Decree-Law 5/2023. The registry data recorded at that time were those of Natra Participaciones SL (S 8, H V 128032, I/A 39 B, of 3.08.26) and Natra Spread SL (S 8, H V 124578, I/A 37 B, of 3.08.26).

Chronology of the operation

• August 3, 2026: the filing of the preparatory publicity announcement of the merger agreement is carried out in the Mercantile Registry.
• September 9, 2026: the merger project by absorption is filed, published in BORME number 180, of September 17, 2026 (page 44128, reference BORME-B-2026-180-28, entry 562), in the jurisdiction of Madrid.
• September 22, 2026: the change of identity of the sole shareholder of Natra Spread SL is registered, which becomes Natra Chocolate International SL (published in BORME number 188, of September 29, 2026, reference BORME-A-2026-188-46, entry 434944).
• September 23, 2026: the merger project is filed again, published in BORME number 189, of September 30, 2026, reference BORME-B-2026-189-46.

The companies involved

• Natra Chocolate International SL: absorbing company, with registered office in Madrid (T 44781, F 190, S 8, H M 788444).
• Natra Participaciones Sociedad Limitada: absorbed company, registered in the Mercantile Registry of Valencia (S 8, H V 128032).
• Natra Spread SL: absorbed company, sole proprietorship registered in the Mercantile Registry of Valencia (S 8, H V 124578).

In the case of Natra Participaciones SL, BORME number 148, dated August 4, 2026 (reference BORME-A-2026-148-46, entry 363883), recorded the revocation of powers of attorney and the appointment of new joint proxies: Ignacio López-Balcells Romero, Maria Goretti Marquier i Ferré, Daniel Bernal Rodríguez, and Simone Casaglia, replacing Amparo Íñigo Mingo.

Group Background

This is not the first corporate reorganization of the chocolate group documented in the BORME. In 2023, Natra Chocolate International SL absorbed Natra Midco Sociedad Limitada: the project was filed on May 16, 2023, and published in BORME number 95, dated May 23, 2023 (reference BORME-B-2023-95-28), while the registration of the agreement is recorded in BORME number 147, dated August 3, 2023 (reference BORME-A-2023-147-28, entry 348473), with registration data T 44781, F 190, S 8, H M 788444, I/A 5, dated 07.26.23.

The 2026 sequence confirms a progressive simplification of the group’s structure: first, the ownership of the subsidiaries was unified under Natra Chocolate International SL, and now its integration is formalized through absorption. For suppliers, employees, and creditors in the agri-food sector, the announcement opens the publicity and information period provided for in the structural modification regulations, in which the absorbed companies will disappear without liquidation and transfer their assets as a whole to the absorbing company, which will assume its rights and obligations by universal succession.

Source: Official Gazette of the Mercantile Registry, no. 189, September 30, 2026, First Section, page 46016 (official reference: BORME-B-2026-189-46).