FAQS
PRESENTATION OF THE ANNUAL ACCONUNTS
Vélez-Málaga - 18 dic 2018
Annually your company must deposit the annual accounts in the Commercial Registry. Therefore, you are interested in remembering the submission deadlines:
- The annual accounts must be formulated within three months after the close of the fiscal year. Thus, if your company closed 2017 on December 31, the deadline for writing the accounts is until March 31, 2018.
- Partners must meet during the first six months of the year to approve the accounts and apply the result. That is, in the case of the previous example, they have a maximum term until June 30.
- Finally, you must deposit the annual accounts in the Commercial Registry of your province within the month following its approval.
- The declaration of the Corporate Tax does not have a single filing period for all taxpayers, since each taxpayer has its own term, depending on the date on which its tax period ends.
- The presentation of model 200 must be made within 25 calendar days after the six months following the conclusion of the tax period. In the case of taxpayers whose financial year coincides with the calendar year, the filing date of the Corporate Income Tax return for 2017 is set as the deadline on July 25, 2018.
- In localities where the last day of the voluntary submission period is a holiday or Saturday, the taxpayers may present the declaration of Corporate Tax on the first following business day.