spain-bookkeepingSourced from the law Use this Guide whenever asked about bookkeeping for a Spanish business: which books a company or an autónomo must keep, the libros registro, legalisation of the books at the Registro Mercantil, how long records are kept, the chart of accounts, the Plan General de Contabilidad and the PGC de PYMES, the balance sheet and profit and loss models, formulating, approving and filing the annual accounts, the audit size test, expense classification, what an invoice must carry, the cash payment limit, capitalisation and depreciation. Trigger on phrases like "PGC", "Plan General de Contabilidad", "cuadro de cuentas", "chart of accounts Spain", "balance", "cuenta de pérdidas y ganancias", "libro diario", "libro registro", "legalización de libros", "cuentas anuales", "depósito de cuentas", "PYMES accounting", "microempresa Spain", "capitalise or expense Spain", "amortización", "depreciation Spain", "bank reconciliation Spain", "autónomo bookkeeping", "bookkeeping Spain", or any question about recording transactions, classifying expenses, or preparing accounts under Spanish law. Read this Guide before any bookkeeping work for Spain.