Annual accounts calendar
The deadlines set by the Spanish Companies Act (Ley de Sociedades de Capital, LSC) from year end to the filing of the accounts, with the dates for a 31 December year end.
Reviewed on
| Step | Legal deadline | 31 Dec year end | Rule |
|---|---|---|---|
| Appointment of the auditor | Before the end of the year to be audited | Before 31 December | Art. 264 LSC |
| Preparation of the accounts | Three months from year end | 31 March | Art. 253 LSC |
| Auditor's work | At least one month from receiving the accounts | April and May, depending on the meeting date | Art. 270 LSC |
| Documents available to shareholders | From the notice of the meeting | With the notice | Art. 272 LSC |
| Approval at the general meeting | Within six months of year end | 30 June | Art. 164 LSC |
| Filing with the Companies Register | Within one month of approval | One month after the meeting | Art. 279 LSC |
When to start the audit
The law gives the auditor at least one month, but a well-run audit starts before year end: planning, controls testing and attending the stock count. That leaves only the work on the final figures for January and February.
If you want to hold the meeting before June, agree the dates with the auditor in the autumn.
Financial years that do not match the calendar year
Deadlines run from the year-end date. A company with a 30 June year end prepares its accounts by 30 September and holds the meeting before 31 December.
Source: Royal Legislative Decree 1/2010, Spanish Companies Act (consolidated version published in the BOE, Spain's Official State Gazette). This guide is for information only; for advice on your specific case, please contact us.
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