{"id":17555,"date":"2023-11-29T15:31:03","date_gmt":"2023-11-29T15:31:03","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=17555"},"modified":"2023-11-30T20:26:39","modified_gmt":"2023-11-30T20:26:39","slug":"what-is-the-company-accounts-submission-in-accounting-in-spain","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/what-is-the-company-accounts-submission-in-accounting-in-spain\/","title":{"rendered":"What is the company accounts submission in accounting in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17555\" class=\"elementor elementor-17555\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5a5dfed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a5dfed\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a52c8bb\" data-id=\"a52c8bb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14e6df7 elementor-widget elementor-widget-text-editor\" data-id=\"14e6df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The <strong>company accounts submission<\/strong><span class=\"Apple-converted-space\">\u00a0 <\/span>is a basic accounting concept. It is essential to record results and present them properly, the <strong>company house accounts filing<\/strong><span class=\"Apple-converted-space\">\u00a0 <\/span>is the right financial tool to manage your company&#8217;s finances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fe05f9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe05f9e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3737cc\" data-id=\"f3737cc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fcea72 elementor-widget elementor-widget-heading\" data-id=\"8fcea72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the company accounts submission?\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c151414 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c151414\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffb2bc3\" data-id=\"ffb2bc3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae1a0d3 elementor-widget elementor-widget-text-editor\" data-id=\"ae1a0d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The company house accounts filing is a mandatory process in business, which consists of filing and recording the financial statements and accounting documents of a company. These documents include the balance sheet, profit and loss account, management report and other financial reports that provide a complete picture of the economic and financial situation of the company during a specific period, usually a fiscal year. The company house accounts filing aims to provide transparency and access to companies&#8217; financial information, both for regulators and the general public, and complies with legal and regulatory requirements that vary according to the jurisdiction and legal form of the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2d862f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d862f6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84e557c\" data-id=\"84e557c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ceca25d elementor-widget elementor-widget-heading\" data-id=\"ceca25d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When the company accounts submission is delivered in Spain\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-895ccbe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"895ccbe\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-697f356\" data-id=\"697f356\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ef1f2 elementor-widget elementor-widget-text-editor\" data-id=\"51ef1f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The annual accounts must be filed in Spain with the companies house within the legal deadline established by law. Generally, in Spain, the deadline for the preparation of the annual accounts is three months from the end of the company&#8217;s accounting year 31st march. The <strong>legalisation of the accounting books<\/strong> is done until <strong>30th April<\/strong> of the year following the end of the accounting year.<\/p><p>If the accounting year ends on 31 December, the <strong>company accounts submission must be filed by 31 July<\/strong> of the following year.<\/p><p>It is essential to comply with this deadline, as late filing of annual accounts can lead to sanctions and penalties for the company and its directors. In addition, the timely filing of accounts is a sign of transparency and regulatory compliance, which generates confidence among investors, suppliers and customers.<\/p><p>It is important to note that the process of company house accounts filing may vary depending on the jurisdiction and type of company. It is therefore essential to consult and adapt to specific legislation and requirements to avoid legal and administrative problems.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e025593 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e025593\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e1e1ec\" data-id=\"8e1e1ec\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d721f0 elementor-widget elementor-widget-heading\" data-id=\"1d721f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where the company accounts submission is delivered\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5572409 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5572409\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3abd9d\" data-id=\"c3abd9d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2a5029 elementor-widget elementor-widget-text-editor\" data-id=\"d2a5029\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The company house accounts filling is done by delivering the required documentation to the corresponding entity, which is usually the Commercial Registry. It is important to check the jurisdiction and specific regulations in each place, as the rules may vary.<\/p><p class=\"p1\">In the case of Spain, for example, the annual accounts are filed with the <strong><a href=\"https:\/\/www.registradores.org\/el-colegio\/registro-mercantil\" target=\"_blank\" rel=\"noopener\">companies house<\/a> of the province<\/strong> where the company has its registered office. In general, a specific form and the audited financial statements, management report and other required documents must be attached.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a7ffb1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7ffb1e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f38f18b\" data-id=\"f38f18b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29a0373 elementor-widget elementor-widget-heading\" data-id=\"29a0373\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What information is included in the filing of annual accounts\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-25604e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25604e8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7de20dc\" data-id=\"7de20dc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-feccb49 elementor-widget elementor-widget-text-editor\" data-id=\"feccb49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The company accounts submission generally include a number of key documents and financial statements, which provide a complete picture of the economic and financial situation of the entity. Its key parts are as follows:<\/p><ul><li class=\"p1\">Balance sheet: This document shows the financial situation of the company at a given point in time, detailing assets (goods and rights) and liabilities (debts and obligations).<\/li><li class=\"p1\">Profit and loss account: Also known as the income statement, this account reflects the entity&#8217;s income and expenses during a specific period, allowing the calculation of the economic result, either profit or loss.<\/li><li class=\"p1\">Annual report: The annual report is an explanatory report that accompanies the financial statements. It provides additional information on accounting policies, significant changes, risks and other aspects relevant to understanding the numbers presented.<\/li><li class=\"p1\">Management report: This report is usually prepared by the company&#8217;s management and highlights the achievements and difficulties of the year, as well as future prospects.<\/li><li class=\"p1\">Auditor&#8217;s report: If the accounts have been audited, this document, issued by an external auditor, includes its conclusions and opinions on the reliability of the financial statements.<\/li><li class=\"p1\">Cash and cash equivalents: details the entity&#8217;s cash flows, including cash receipts and disbursements, temporary investments and bank balances.<\/li><li class=\"p1\">Explanatory notes: accompany the financial statements and include additional details on specific items, accounting policies and other relevant matters.<\/li><li class=\"p1\">Statement of changes in equity: shows how the entity&#8217;s equity has changed during the period, including changes in share capital, reserves and retained earnings.<\/li><li class=\"p1\">The annual accounts must be signed by the company director.<\/li><\/ul><p class=\"p1\">These are the most common items usually included in the company accounts submission .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0d5267d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d5267d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba89566\" data-id=\"ba89566\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3996c7e elementor-widget elementor-widget-heading\" data-id=\"3996c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Asesoria Orihuela Costa, your chartered accountant specialising in companies\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d8c23c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8c23c5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4eb1f42\" data-id=\"4eb1f42\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c7cff6 elementor-widget elementor-widget-text-editor\" data-id=\"2c7cff6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">If you are looking for a manager capable of advising you on all aspects related to the financial situation of your business, at <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/integral-consultancy-and-management-of-companies\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda Orihuela Costa<\/a> we offer you the best financial and fiscal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The company accounts submission\u00a0 is a basic accounting concept. It is essential to record results and present them properly, the company house accounts filing\u00a0 is the right financial tool to manage your company&#8217;s finances. What is the company accounts submission? The company house accounts filing is a mandatory process in business, which consists of filing [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":17548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45,1],"tags":[],"class_list":["post-17555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/entrepreneur-593361_640.jpg",640,424,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/entrepreneur-593361_640-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/entrepreneur-593361_640-300x199.jpg",300,199,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/entrepreneur-593361_640.jpg",640,424,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO 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