NEW DEADLINES FOR THE LEGALIZATION OF ACCOUNTING BOOKS AND THE DEPOSIT OF THE FINANCIAL STATEMENTS

Area: 
Tax Department [1]
In accordance with the Eighth Final Provision of Royal Decree Law 19/2020, published in BOE on May 27, 2020, new deadlines are set regarding the filling, approval, and deposit of financial statements in the Mercantile Register and also regarding the legalization of accounting books. Without prejudice to the possibility of submitting the financial statements beforehand, the period and the deadlines set by the RDL are the following:
Archivos descargables: 
application/pdf icon
2020.07.01 circular CCAA vENG [2]

 

Filling of financial statements

Approval of financial statements

Legalization of accounting books

Deposit of financial statements

 

Period

 

3 months since 1.06.2020

 

 

2 months after the filling of financial statements

 

 

4 months since 1.06.2020

 

1 month since the approval of financial statements

 

Deadline

 

31.08.2020

 

 

31.10.2020

 

 

30.09.2020

 

30.11.2020
Source URL: https://www.decages.com/en/noticias/2020/07/03/new-deadlines-legalization-accounting-books-and-deposit-financial-statements

Links:
[1] https://www.decages.com/en/our-services/tax
[2] https://www.decages.com/sites/default/files/noticias/descargables/2020.07.01 circular CCAA vENG.pdf