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Annual Accounts and their presentation

Annual Accounts and their presentation

by Vanessa Ramírez | Jun 20, 2022 | Accounting Law

The annual accounts must be prepared within three months of the end of the financial year and approved by the General Meeting within six months of the end of the financial year.

Certificate of Representation of an Entity without Legal Personality

Certificate of Representation of an Entity without Legal Personality

by Vanessa Ramírez | Feb 7, 2022 | Administrative Procedures, Electronic Notifications

The Certificate of Representation of an Entity without Legal Personality is issued to a natural person as representative of an entity without legal personality, and is valid for two years.

The change of the administration body

The change of the administration body

by Vanessa Ramírez | Dec 9, 2020 | Administrative Procedures

The changes related to the census data must be submitted to the Spanish Tax Agency in the form and within the time limit established in the regulations governing the matter, otherwise the failure to do so would constitute a breach of a tax obligation.

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New developments in the Startup Law

New special situations due to Temporary Inability

Entry into force of the Intergenerational Equity Tax

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VAT exemption on training courses

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AGN International Ltd (and its regional affiliates; together "AGN") is a not-for-profit worldwide membership association of separate and independent accounting and advisory businesses. AGN does not provide services to the clients of its members, which are provided by Members alone. AGN and its Members are not in partnership together, they are neither agents of nor obligate one another, and they are not responsible or liable for each other's services, actions or inactions.

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