Spain Bookkeeping
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.
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