Book Keeping and Accounting Services

When running a business, correct and legally compliant book keeping is essential.  In Spain companies are required by law to maintain the following records:

  • Daily Journal
  • Inventory and balance sheet
  • Shareholders’ registry
  • Committee minutes
  • Register of contracts between sole shareholders and the company, in the case of an individual limited company.
  • Register of contracts between sole shareholders and the company, in the case of an individual limited company.

They must be registered in the Mercantile Registry, or within 4 months from the end of the accounting year, when the information is stored on computers. Also, the following documents must be deposited in the Mercantile Registry:

Annual Financial Statement, including

  • the balance sheet
  • profit and loss account
  • annual report

Management Report

Only for large companies

Proposal of profit or loss application

The director must present the accounts within the 3 months prior the end of the accounting year, and the Board must approve them within 6 months of the end of the accounting year.  Once approved, the accounts must be deposited in the Mercantile Registry within one month of approval along with a certification of the profit or loss application.

For more information on our book keeping and accounts services please call our office in Marbella.