Formulation and approval of Annual Accounts closed on 31/12/2019.
According to the Royal Decree Law 19/2020, the date from which the term for preparing Annual Accounts is counted becomes June 1st 2020 (previously it was from the end of the Alarm State). Therefore, the maximum term for preparing an entity's Annual Accounts (3 months) will be August 31st 2020, assuming its tax year ended on December 31st 2019.
Filing of financial statements of a Spanish Branch.
Spanish subsidiaries of foreign companies are required to submit to the Spanish Registry a certificate of the financial statements, but not limited to those of the Spanish Branch. Actually, the complete financial statements of the foreign company would be filed.
The following documents are requested:
1. Commercial Registry certificate of the Foreign Company accounts certifying that an original copy of the financial statements has in effect been filed. This certificate must be apostilled and translated into Spanish (it is advisable that the translation be done by a sworn translator in Spain).
2. The specific contents of the financial statements (Balance, P/L Account and the annual Report).
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