{"id":25546,"date":"2024-05-11T14:12:26","date_gmt":"2024-05-11T14:12:26","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=25546"},"modified":"2024-05-14T19:59:27","modified_gmt":"2024-05-14T19:59:27","slug":"what-you-need-to-know-about-management-responsibilities","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/what-you-need-to-know-about-management-responsibilities\/","title":{"rendered":"What you need to know about management responsibilities"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"25546\" class=\"elementor elementor-25546\" 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-32da825 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32da825\" 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-5d96a09\" data-id=\"5d96a09\" 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-73995e3 elementor-widget elementor-widget-text-editor\" data-id=\"73995e3\" 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>Companies have various <strong>management responsibilities<\/strong> that must be complied with in order to avoid financial penalties. Do you have any doubts? In this article, we clear them up.<\/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-333ffd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"333ffd3\" 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-f572979\" data-id=\"f572979\" 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-e718e2d elementor-widget elementor-widget-heading\" data-id=\"e718e2d\" 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\">The management responsibilities of companies<\/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-97094ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97094ed\" 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-b21a0bc\" data-id=\"b21a0bc\" 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-bef94dd elementor-widget elementor-widget-text-editor\" data-id=\"bef94dd\" 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>Companies that are <strong><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/the-process-for-registering-a-company-in-the-companies-register\/\" target=\"_blank\" rel=\"noopener\">duly registered with the Commercial Register<\/a><\/strong>, the Social Security and the Tax Agency have a series of commercial obligations to comply with their day-to-day duties. We highlight the most important ones:<\/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-b839cf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b839cf0\" 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-b8fd2a7\" data-id=\"b8fd2a7\" 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-bc53f9b elementor-widget elementor-widget-text-editor\" data-id=\"bc53f9b\" 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<h3>1. Compulsory books<\/h3><p>The first obligation of the company is to have accounting books at the disposal of the commercial and tax authorities. Specifically, they must be as follows:<\/p><ul><li><strong>Minute book<\/strong>: the minute book records all the meetings of the General Meeting of Shareholders, as well as the resolutions that have been taken. This information must be available to the general administration, but also to the shareholders.<\/li><li><strong>Journal book<\/strong>: The journal is used to record all movements of goods, purchases, sales, inventories and any other accounting movements that have been recorded that day. Thus, the data can be tracked.<\/li><li><strong>Inventory and annual accounts book<\/strong>: The inventory and annual accounts book records the inventory of a company at the end of the year and the annual accounts of the company. It is used so that they can later be submitted to the <a href=\"https:\/\/www.mjusticia.gob.es\/en\" target=\"_blank\" rel=\"noopener\">commercial register<\/a>.<\/li><li><strong>Register of members book:<\/strong> The register of members includes the members of the company, who are duly identified.<\/li><\/ul><p>In Sole Proprietorship Limited Companies (S.L.U.), a book of contracts must also be kept to record these.<\/p><h3>2. Commercial obligations: presentation of annual accounts<\/h3><p>Commercial obligations involve filing and depositing <strong>annual accounts<\/strong> for each financial year with the Commercial Register of the province in which the company has its registered office. The deadline for <strong>filing them is the end of the first half of the following year (30 July<\/strong>).<\/p><p>The annual accounts consist of two types of documents. Firstly, there is the journal, which records all daily movements. And also the <strong>Inventory and Annual Accounts Book,<\/strong> which records the current state of the company.<\/p><p>Remember that the annual accounts must first be approved by the General Meeting of Shareholders. Otherwise, the latter could <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/liability-of-a-director-of-a-limited-company-everything-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\"><strong>claim against the administrator<\/strong><\/a> and challenge them in the courts.<\/p><h3>3. Payment of taxes<\/h3><p>The third obligation of companies, for commercial purposes, is the payment of the corresponding taxes. As we are referring to commercial companies, we can basically highlight these obligations:<\/p><ul><li><strong>Value Added Tax<\/strong>: <a href=\"https:\/\/administracion.gob.es\/pag_Home\/en\/Tu-espacio-europeo\/derechos-obligaciones\/empresas\/impuestos\/IVA\/normas-generales.html\" target=\"_blank\" rel=\"noopener\">Value Added Tax<\/a> (VAT) must be settled quarterly, calculating the difference between income and expenditure. If this difference is positive, it has to be paid in the month following the quarter of invoicing; if the difference is negative, it can be offset in subsequent quarters. Companies that are in the <strong><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/new-immediate-supply-of-information-system-sii\/\" target=\"_blank\" rel=\"noopener\">Immediate Supply of Information (SII)<\/a><\/strong> do so on a monthly basis.<\/li><li><strong>Corporate Income Tax<\/strong>: Corporate Income Tax (IS) is paid annually, with a deadline in July of the following year, although it is possible to make payments on account every four months (April, October and December). The general tax rate is set at 23% or 25% of gross profits. Some newly established companies pay 15% for the first two years if they meet certain conditions.<\/li><li><strong>Business Activity Tax<\/strong>: All companies are obliged to register for Business Activity Tax (IAE) when they register. However, only those with a turnover of more than one million euros will pay it.<\/li><\/ul><p>In some cases, there are also regional taxes or surcharges, subject to the activity of each company. It is therefore worth bearing these in mind.<\/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-9df9d08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9df9d08\" 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-df3b09c\" data-id=\"df3b09c\" 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-c1cee5a elementor-widget elementor-widget-heading\" data-id=\"c1cee5a\" 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\">To summarise...<\/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-ce065cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce065cd\" 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-d306ba5\" data-id=\"d306ba5\" 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-a84e84e elementor-widget elementor-widget-text-editor\" data-id=\"a84e84e\" 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>Knowing the management responsibilities and deadlines will help to avoid problems with penalties. At <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda Orihuela Costa<\/a> we can help you to manage this situation in your company, contact us to find out more!<\/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>Companies have various management responsibilities that must be complied with in order to avoid financial penalties. Do you have any doubts? In this article, we clear them up. The management responsibilities of companies Companies that are duly registered with the Commercial Register, the Social Security and the Tax Agency have a series of commercial obligations [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":25365,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-25546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/05\/necesitas-obligaciones-mercantiles-1026-1000x445.jpg",1000,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/05\/necesitas-obligaciones-mercantiles-1026-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/05\/necesitas-obligaciones-mercantiles-1026-300x225.jpg",300,225,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/05\/necesitas-obligaciones-mercantiles-1026.jpg",1000,750,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - 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