{"id":4306,"date":"2017-06-16T13:56:38","date_gmt":"2017-06-16T13:56:38","guid":{"rendered":"https:\/\/vila.es\/en\/?p=2201"},"modified":"2020-11-26T16:08:36","modified_gmt":"2020-11-26T16:08:36","slug":"important-dates-relation-annual-accounts-spanish-companies","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/corporate\/important-dates-relation-annual-accounts-spanish-companies\/","title":{"rendered":"THE MOST IMPORTANT DATES IN RELATION TO THE ANNUAL ACCOUNTS OF SPANISH COMPANIES"},"content":{"rendered":"<p style=\"text-align: justify;\">There are <strong>four key dates<\/strong> in the schedule of companies registered at the Spanish Commercial Register that determine the fulfilment of accounting obligations imposed by the legislator in accordance with art. 32.1 of the Companies Act (hereinafter referred to as \u201cLSC\u201d).<\/p>\n<p style=\"text-align: justify;\">Indeed, art. 25 of the Commercial Code (hereinafter referred to as \u201cCcom.\u201d) establishes certain accounting obligations for entrepreneurs, one of which refers to <em>\u201ckeeping an annual account book\u201d.<\/em> Now we will proceed to analyse carefully what this obligation entails and what are the deadlines for implementation.<\/p>\n<p style=\"text-align: justify;\">The aforementioned Spanish Ccom. contains, under Title III \u201c<em>The accounting of entrepreneurs\u201d<\/em>, a second Section dedicated to the regulation of annual accounts. More specifically, art. 34.1 Ccom. stipulates that <em>\u201c<strong>At the financial year-end<\/strong>, the entrepreneur should <strong>prepare its company\u2019s annual accounts<\/strong>\u201d. <\/em>This generic prevision is specified by art. 253 LSC which indicates that <em>\u201cThe directors of a company are obliged to prepare the annual accounts within a maximum period of <strong>three months as from the financial year-end\u201d<\/strong><\/em>. Therefore, in general the company\u2019s directors have until <strong>31<sup>st<\/sup> of March<\/strong> to prepare the annual accounts. We say \u201cin general\u201d because there are companies which, instead of ending the financial year on the 31<sup>st<\/sup> of December following the rule set forth in art. 26 LSC, finish the referred financial year at a different time of the year. In any case, as the above-mentioned legal provision says, this circumstance has to be reflected in writing in the company by-laws.<\/p>\n<p style=\"text-align: justify;\">Very briefly, the above-mentioned annual accounts have to include:<\/p>\n<ul style=\"text-align: justify;\">\n<li><u>Balance sheet<\/u> (arts. 35.1 and 36.1 Ccom.): which shall reflect separately the assets, liabilities and net worth.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><u>Profit and loss account<\/u> (art. 35.2 and 36.2 Ccom.): which shall reflect the financial result, duly dividing incomes from expenses attributable to the financial year. There is a possibility to prepare an abbreviated profit and loss account if the requirements of art. 258 LSC are met.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><u>Statement of changes in net worth<\/u> (art. 35.3 and 36.2 Ccom.)<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><u>Cash flow<\/u> <u>statement<\/u> (Art. 35.4 Ccom.)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">In accordance with art. 257 LSC, it is possible to prepare an abbreviated balance sheet and statement of changes in net worth for those companies that, during two consecutive financial years, at the end of each of them, meet at least two of the following requirements:<\/p>\n<ol style=\"text-align: justify;\">\n<li>The total amount of the assets items does not exceed 4 million euros.<\/li>\n<li>The net amount of the annual turnover does not exceed 8 million euros.<\/li>\n<li>The average number of employees during the financial year does not exceed 50.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">When it is possible to prepare an abbreviated balance sheet, then the statement of changes in net worth and the cash flow statement are no longer compulsory.<\/p>\n<ul style=\"text-align: justify;\">\n<li><u>Report<\/u> (art. 35.5 Ccom. and arts. 259 and following LSC): which shall complete, add and comment upon the information contained in the other documents that make up the annual accounts.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Secondly, the annual accounts must be submitted to an <strong>audit <\/strong>to verify whether they give a true view of the assets, the financial situation and the company\u2019s results, according to art. 268 LSC. Nevertheless, under art. 263.2 LSC the auditor\u2019s report won\u2019t be necessary for:<\/p>\n<p style=\"text-align: justify;\"><em>\u201ccompanies which, during two consecutive financial years, at the end of each of them, meet at least two of the following requirements:<\/em><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><em>a) The total amount of the assets items does not exceed <\/em><em>850.000 <\/em><em>euros.<\/em><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><em>b) The net amount of the annual turnover does not exceed <\/em><em>700.000 <\/em><em>euros.<\/em><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><em>c) The average number of employees during the financial year does not exceed 50\u201d<\/em>.<\/p>\n<p style=\"text-align: justify;\">In any event, the accounts auditor will have at least one month to submit its report. According to art. 270.1 LSC, this period of time starts to run <em>\u201cfrom the moment the \u00a0annual accounts signed by the directors are handed over to the auditor\u201d<\/em>. Therefore, the auditor\u2019s final deadline to submit his report would be in theory <strong>30<sup>th<\/sup> April<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Finally, the annual general meeting of shareholders should take place within the first six months of each financial year in order to <strong>submit<\/strong> <strong>the annual accounts for approval<\/strong>, i.e., up to<strong> 30<sup>th<\/sup> June<\/strong>. However, the 2<sup>nd<\/sup> paragraph of art. 164 LSC points out that <em>\u201cthe annual general meeting of shareholders will be valid although it has been called or held past the deadline\u201d<\/em>.<\/p>\n<p style=\"text-align: justify;\">Within the month following approval of the annual accounts, the company directors shall have one month to <strong>deposit <\/strong>the annual accounts at the Commercial Register corresponding to the company\u2019s corporate domicile (art. 279 LSC). This means that foreseeably, the annual accounts should have been deposited on <strong>31<sup>st<\/sup> July<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Last but not least, it is important to note that, according to art. 282.1 LSC, the infringement by the company\u2019s directors of the obligation to deposit the annual accounts within the stated deadline, will have the effect that <em>\u201c<\/em><strong><em>no further documents <\/em><\/strong><em>related to the company<strong> shall be registered at the Commercial Register<\/strong>, while the breach persists\u201d<\/em>. Furthermore, according to art. 283 LSC, this infringement will lead to the <strong>imposition of a fine <\/strong>upon the company for an amount of between 1,200 to 60,000 Euro. Moreover, as foreseen by art. 172.2.1\u00ba of the Insolvency Act, this circumstance could be relevant if the company is subject of an <strong>insolvency procedure<\/strong> and it is qualified as negligent , whereby the judgment of declaration could describe the <strong>company\u2019s director as an affected person<\/strong> because of infringing the obligation of depositing the annual accounts.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Ana Roncel<\/p>\n<p style=\"text-align: justify;\">Vil\u00e1 Abogados<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">For more information, please contact:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"mailto:va@vila.es\">va@vila.es<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">16<sup>th\u00a0<\/sup>of June 2017<\/p>\n","protected":false},"excerpt":{"rendered":"<p>There are four key dates in the schedule of companies registered at the Spanish Commercial Register that determine the fulfilment of accounting obligations imposed by the legislator in accordance with art. 32.1 of the Companies Act (hereinafter referred to as \u201cLSC\u201d). Indeed, art. 25 of the Commercial Code (hereinafter referred to as \u201cCcom.\u201d) establishes certain  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":4734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-4306","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The most important dates in relation to the annual accounts of Spanish companies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vila.es\/en\/corporate\/important-dates-relation-annual-accounts-spanish-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The most important dates in relation to the annual accounts of Spanish companies\" \/>\n<meta property=\"og:description\" content=\"There are four key dates in the schedule of companies registered at the Spanish Commercial Register that determine the fulfilment of accounting obligations imposed by the legislator in accordance with art. 32.1 of the Companies Act (hereinafter referred to as \u201cLSC\u201d). Indeed, art. 25 of the Commercial Code (hereinafter referred to as \u201cCcom.\u201d) establishes certain [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vila.es\/en\/corporate\/important-dates-relation-annual-accounts-spanish-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"Vil\u00e1 Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-16T13:56:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-26T16:08:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"669\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vil\u00e1 Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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