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, […]