The Spanish government has issued a report with new requirements for the bookkeeping and legalization of company books for Spanish companies which took effect for the fiscal year 2014.

The report highlights the key aspects of the new rules, which are two-fold: First, the official legalization requirements that were so far applicable to the Accounting (Inventory, Dairy, etc) and Annual Accounts books is extended to include the so called “Corporate Books”, that is, the Minutes Books, the Register of Shares/Participations and the Book of Contracts with the Sole Partner, if appropriate. Second, all books kept in hard copy until now (binded as well as loose leaf books) must be closed and future filings with the relevant Mercantile Register must be made electronically through the web site of the Bar of Registrars.
The new rules will most likely require coordination with the company auditors, as the filing of all books (accounting and legal) over the Internet will hereafter have to be made (i) with electronic signature; and (ii) through a single official software application.
More information on the requirement is available with


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