Gutiérrez Pujadas & Partners

What accounting books are mandatory for an SL? Updated guide 2025

The Sociedad de Responsabilidad Limitada (SL), as a commercial company in Spain, is subject to a series of accounting and registration obligations. These are based on the Commercial Code, the Capital Companies Act and the General Accounting Plan (PGC). The correct keeping, legalisation and preservation of accounting and company books not only guarantees regulatory compliance, […]

The Importance of Planning the Annual Tax Close from the Start

Planning the annual tax close is an essential process for any company that wants to maintain efficient management and comply with its tax obligations. Starting this planning from the beginning of the financial year not only facilitates regulatory compliance, but also allows optimising resources and reducing the tax burden. What is the Annual Fiscal Close? […]

Accounting for Beginners: Basics for New Businesses

Accounting Management for Start-ups in Spain: Keys to Success Starting a business in Spain involves facing multiple challenges, and one of the most critical is accounting management. Beyond being a legal requirement, accounting is a strategic tool that allows you to control finances, optimise resources and make informed decisions. Below, we break down the key […]

Accounting Obligations for SMEs in Spain: Everything your company needs to know

Accounting management is fundamental for the transparency and financial control of any company, especially in the case of SMEs in Spain. To comply with current regulations, these companies must keep detailed records of their economic operations. In this guide we explain the main accounting requirements, from the obligatory books to the presentation of annual accounts. […]