Soon and after presenting the Companies Tax for the year 2015, you will need to present and register the annual accounts of your company in Spain.
The annual accounts must form one unit and must include the report, the balance and the profit and loss account, as well as the State of Changes in the Net Equity.
The Spanish annual accounts must be presented at the Companies Registry that is closest to the registered office to be registered. Previously the accounts must be approved by the General Meeting of Shareholders or the directors within a maximum term of 6 months after the fiscal year having finished. Then you have 30 days to present the annual accounts at the Companies Registry in Spain.
As in the majority of companies, the fiscal year matches the calendar year, most annual accounts for the year 2015, must be presented at the Registry the latest on the 30.07.2016.
You can find more information on the annual accounts of a company here.
The report is the first part of the annual accounts. Its aim is to explain the contents of the profit and loss account and the balance.
There is no fixed structure to be taken into account when drawing up the report. Nevertheless, minimum contents must be mentioned.
The report must include the following aspects:
- Company activity.
- Presentation of the annual accounts.
- Valuation rules.
- Result distribution.
Do not hesitate to contact one of our economists of our firm in Marbella. Arcos & Lamers Asociados, your lawyer and economist under one roof. We are at your disposal since the incorporation of your new company in Spain, fulfilling all commercial, accounting and fiscal requirements, as well as afterwards for the winding-up and dissolution when the company’s activity is terminated.
- Asesoramiento Fiscal Marbella, Contable en España, Empezar una empresa en España, Fiscal advisers Marbella,