spain-financial-statementsSourced from the law Use this Guide when preparing, reviewing, auditing or filing the annual accounts (cuentas anuales) of a Spanish company. Trigger on phrases like "cuentas anuales", "Registro Mercantil", "depósito de cuentas", "cuentas abreviadas", "Plan General de Contabilidad", "PGC", "PGC PYMES", "microempresa", "balance", "cuenta de pérdidas y ganancias", "memoria", "auditoría España", "ICAC", "cierre registral", or any question about drawing up, approving, auditing or depositing statutory accounts under Spanish commercial law. Covers the full and small company accounting plans, the size tests for the abbreviated forms, the required statements and the official deposit models in force, the normal balance sheet and profit and loss layouts line by line, the ten note and twenty five note memoria lists, the three month formulation, six month approval and one month deposit clock, the registry closure one year after the year end and the late filing fine, when an audit is compulsory and the triggers outside the size test, and who may sign it.