Invest in The Basque Country

Basic guide to labour, commercial, accounting and tax regulations

Sayma SPRI
Table summarising the company’s commercial obligations2019-05-17T12:18:46+02:00


Period since year end closeComments
Preparation of the Annual Accounts3 monthsThe preparation is carried out by the directors
Legalisation of the accounting4 monthsAt the Mercantile Register that presides over the registered office
Approval of the annual accounts by the Annual General Meeting6 monthsOrdinary Shareholders’ Meeting
Presentation of Corporation Tax6 months + 25 daysAt the tax authorities in each region
Filing of: Annual accounts, certificate from the Ordinary Shareholders’ Meeting and, where applicable, audit, etc.1 month after the approval of the accounts by the Annual General MeetingThe Register can be publicly accessed for 6 years. Anyone may request a copy of this documentation.