Annual Accounts
Download the Annual Accounts from the Companies Register
What are the Annual Accounts of a company?
The financial information contained in the Annual Accounts allows to assess the financial health of a business and provides security to trading companies.
Infoempresa allows you to access any Spanish company accounts deposited in the Mercantile Register quickly and reliably.
What information do Annual Accounts contain?
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BALANCE SHEET Find out the company’s financial and economic situation. -
INCOME STATEMENT Information about the financial year result. -
REPORTS Find here all the detailed information on the company’s activity during a financial year. -
AUDITOR REPORT The Auditor’s professional opinion on the accounts you are interested in. -
MANAGEMENT REPORT Find out any company’s evolution and situation against risks. -
CASH FLOW STATEMENT Cash movements that allow you to evaluate the liquidity of the company.
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Accounts available as soon as they are published in the Mercantile Registry
How to present the Annual Accounts of a company?
The Spanish Companies Act requires Spanish companies to present their annual accounts.
- 1. Preparation of the Annual Accounts by Administrators (until March 31st)
- 2. Legalisation of official accounting books: Journal and Inventory and Annual Accounts Book (until April 30th).
- 3. Approval of the Annual Accounts at the entity’s General Meeting (until June 30th).
- 4. Submission of the Annual Accounts at the Mercantile Registry (until July 30th).
For PLCs and Ltd. companies, the accounts must be signed by all the directors.
DEADLINE FOR SUBMISSION OF ANNUAL ACCOUNTS
Companies have a period of six months to file their accounts at the Mercantile Register, counting from the financial year closing date (which in most companies coincides with the end of the calendar year, i.e. December 31st).
Formats for filing the annual accounts
ANNUAL ACCOUNTS PRESENTATION FORMATS
- Hard copy, by presenting the printed document at the Mercantile Register.
- Digital copy - by downloading the submission software via the Companies Registry website.
ANNUAL ACCOUNTS TEMPLATES
The Spanish Companies Act requires Spanish companies to present their annual accounts.
- Ordinary annual accounts
- Abbreviated annual accounts
- Annual accounts for SMEs
- Consolidated annual accounts
BENEFICIAL OWNERSHIP IN ANNUAL ACCOUNTS
Presentation of extra-accounting information required by the European Parliament and Council Directive. This requirement affects individual accounts for financial years beginning on or after January 1st, 2017 and aims to protect against the use of the financial system for money laundering or terrorist financing.