Company Filing Requirements in Spain

Accounts filing requirements and legal obligations

All private companies (SA and SL) must file their accounts before July 31th.
Community property, individual business and Some cooperatives, are not obliged to file their accounts at the registry.

Small

To be a small company:
- Annual turnover must be 10 million € or less.
- The number of employees must be between 10 and 49.
Small companies must file:
- Abbreviated balance sheet and notes.

Medium

To be a medium company:
- Annual turnover must be 50 million € or less.
- The number of employees must be between 50 and 249.
Medium companies must file:
- Balance of the situation and Profit and Loss account.

Credit report content

The reports are updated on a daily basis and include where available:

Registration information including address, registration date, number etc
Contact details including website etc, where available
Credit recommendations, where financial data has been analysed
Type of company, size and trading status
Financial data and key ratios (if filed)
Shareholders and share capital
Directors
Associated companies
Public records
General information, including reporter comments.

Official documents available

Copies of original legal documents filed at the company registry. Documents are in the official local language and certified translations can be arranged if required. Please contact us to order documents.

Name search
Articles
Filed Accounts

Information sources

Mercantile Register.
All the mercantile acts occurred in the “life cycle” of a Company (like constitution, registry data, name, address, share capital movements…).

Official bulletins.
DOCE (European Bulletin)
BOE (Spanish national bulletin)
Provincial and regional bulletins.
Official bulletin of Industrial Property (BOPI).

Newspapers.
Top ten important newspapers.

Financial information, through the mercantile register.