Filing of accounts
Filing the accounts every year is compulsory and, if it is forgotten, it can block the company. We make sure it is done properly.
What it involves
Filing accounts (depósito de cuentas) is the formality by which the company submits its annual accounts to the Companies Registry (Registro Mercantil) every year. Beforehand, the director has to prepare them and the partners' general meeting has to approve them. In this way the company's information is made available to third parties, and the Registry checks that this obligation is met.
Is this your case?
- You have an S.L. and it is the first time you have had to file accounts.
- The Registry has sent your accounts back with defects you do not know how to correct.
- You cannot register a change because your company's registry sheet has been closed.
- You have gone several financial years without filing and want to catch up.
How we help
We prepare the accounts with the data from your bookkeeping, or together with whoever keeps it, in the format required by the Registry. We draft the minutes of the general meeting and the certificate of approval, and we file everything online. If the Registry raises objections, we correct them. And if you have overdue years, we help you regularise them. We can help you in Spanish, Arabic, Tamazight, French and English, at our offices in Tenerife, Gran Canaria, Málaga and Barcelona or online, wherever you are in Spain.
To close the year properly, we also help you with corporate tax and with the minutes of the general meeting.
Frequently asked questions
- Isn't filing corporate tax the same as filing the accounts?
- No. They are two different formalities: the tax return is filed with the Tax Agency (Hacienda) and the accounts are filed at the Companies Registry (Registro Mercantil), after the general meeting approves them. Doing one does not exempt you from the other.
- What happens if I do not file my company's accounts?
- The Companies Registry can close the company's registry sheet (cierre de la hoja registral), which prevents other changes from being registered, such as a new director. Fines may also be imposed. It can be regularised by filing the outstanding accounts.
- Do I have to file accounts if my company has had no activity?
- Yes. Even if the company is dormant, it is still required to approve and file its accounts. If you are not going to restart the business, it may be worth considering closing it.
Last updated:
Tell us about your case.
A first conversation — confidential and without obligation — to understand whether we can help, and how.
We speak Spanish, Arabic, Tamazight (Berber), French and English.