spain-financial-statementsSource-cited draft Use this skill when preparing, reviewing, or advising on annual financial statements (cuentas anuales) for a Spanish company. Trigger on phrases like "cuentas anuales", "Registro Mercantil", "depósito de cuentas", "Plan General de Contabilidad", "PGC", "PGC PYMES", "balance", "cuenta de pérdidas y ganancias", "memoria", "auditoría España", "ICAC", or any question about preparing and filing statutory accounts under Spanish commercial law. Covers PGC/PGC-PYMES frameworks, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.