What Annual Accounts Do Companies Need To File in Spain?
If you have a company in Spain, essentially the accounts you are required to file with the Commercial Register (equivalent to Company House in the UK) depend on which category your company comes under. There are 3 different versions for annual account purposes: The version for small to medium-sized companies, the abbreviated version and the normal version. This article will just deal with the requirements for the first version. The annual accounts that you need to file for a small to medium-sized company include the following: a balance sheet, an income statement or profit and loss account (as it is known in the United Kingdom), a report on changes in the shareholders’ equity and notes. The later provides details on such things as the registration details and main activities of the company, accounting principles applied, depreciation methodology used and details of depreciation carried out during the year on different assets tangible and intangible, distribution of results, specific de
