{"id":10308,"date":"2026-01-23T10:41:46","date_gmt":"2026-01-23T09:41:46","guid":{"rendered":"https:\/\/www.navarrollimaabogados.com\/?p=10308"},"modified":"2026-06-10T17:38:08","modified_gmt":"2026-06-10T15:38:08","slug":"basic-commercial-obligations-and-compliance-for-companies-established-in-spain","status":"publish","type":"post","link":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/","title":{"rendered":"Basic commercial obligations and compliance for companies established in Spain."},"content":{"rendered":"<p>Companies established in Spain, generally Limited Companies and Public Limited Companies, must comply with a series of obligations of a commercial nature relating mainly to the publication and registration of their accounting obligations, relating to their financial statements and other documentation required by Spanish regulations, documentation that is together called ANNUAL ACCOUNTS.<\/p>\n<p>Thus, it should be clarified that all Limited Companies and Public Limited Companies have the obligation to present these ANNUAL ACCOUNTS in each financial year, affecting both the management body of the entity (Board of Directors, Sole Administrator, or Joint and Several Directors) and the General Meeting of partners (in the case of Limited Companies) or shareholders (in the case of Public Limited Companies). Some of these obligations are established in the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\">Real Decreto Legislativo 1\/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital.<\/a><\/p>\n<h2>1. <strong>Preparation of the annual accounts.<\/strong><\/h2>\n<p>It is an obligation of the management and administrative body to prepare the annual accounts within a period of 3 months from the date of end of the financial year.<\/p>\n<p>Thus, as a general rule, Spanish companies typically close their financial year on 31 December, with the preparation deadline ending on 31 March.<\/p>\n<p>Similarly, Japanese subsidiary companies, which usually close their financial year on 31 March, are obliged to prepare the annual accounts by 30 June.<\/p>\n<h2>2. Approval of annual accounts.<\/h2>\n<p>Once the Annual Accounts have been prepared, they are provisionally closed, and they must be sent to the shareholders\/partners within a period of at least 15 days, or one month prior to the <a href=\"https:\/\/www.navarrollimaabogados.com\/noticias\/esta-correctamente-convocada-tu-junta-de-socios\/\">date of the Meeting<\/a> that approves them.<\/p>\n<p>There is an obligation to hold a General Meeting every year, within 6 months immediately after the date of end of the financial year.<\/p>\n<p>Therefore, as a general rule, Spanish companies usually have a\u00a0 deadline of June 30, and Japanese subsidiaries (which we have established usually close on March 31) have a maximum deadline of September 30.<\/p>\n<p>Once the Annual Accounts have been approved (where appropriate) by the General Meeting, the period is 1 month for their deposit in the Commercial Registry.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9304 size-full\" title=\"Obligaciones mercantiles b\u00e1sicas en Espa\u00f1a\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2024\/09\/1bd95fb051b73d2001b382f661597504.jpg\" alt=\"Gu\u00eda para las obligaciones mercantiles y compliance b\u00e1sico en Espa\u00f1a.\" width=\"563\" height=\"375\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2024\/09\/1bd95fb051b73d2001b382f661597504.jpg 563w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2024\/09\/1bd95fb051b73d2001b382f661597504-300x200.jpg 300w\" sizes=\"auto, (max-width: 563px) 100vw, 563px\" \/><\/p>\n<h2>3. What documents make up the Annual Accounts<\/h2>\n<p>The documentation that makes up the Annual Accounts is as follows:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Balance sheet.<\/li>\n<li>Profit and loss account.<\/li>\n<li>Statement of changes in equity.<\/li>\n<li>Statement of cash flows.<\/li>\n<li>Notes to the Financial Statements.<\/li>\n<li>Audit report.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>However, it should be noted that not all companies are required to submit each and every one of these documents. Depending essentially on the size, some, others, or all of them will have to be present.<\/p>\n<p>Although this is not documentation that directly integrates the annual accounts, it should be noted that the formulation of the annual accounts must be recorded in the corresponding minutes (wich must also be incorporated into the company&#8217;s minutes book).<\/p>\n<p>The director, or another person with the legitimacy to do so (provided that his position is registered in the Commercial Registry) may issue a certificate accrediting what is contained in the minute book, and this certification must be delivered together with the annual accounts when the mandatory deposit indicated in the second point is made.<\/p>\n<h2>4. Who certifies the preparation?<\/h2>\n<p>When the management \/ administrative body is in the form of a board of directors, the secretary of the board will be the person in charge of carrying out this certification.<\/p>\n<p>It is also worth mentioning the figure of the non-director secretary, a figure who, without being an executive member of the board of directors, has the power to prepare and sign the MINUTES and CERTIFICATES.<\/p>\n<p>At <a href=\"https:\/\/www.navarrollimaabogados.com\/en\/about-us\/\">Navarro Llima Abogados S.L.<\/a> we have been non-director secretaries of different companies for more than 25 years, taking charge of the management of these procedures, making the minutes and certificates in Spanish, English and Japanese. Ensuring the correct fulfillment of the obligations of the company, with full knowledge on the part of the local directors and international managers of the parent company.<\/p>\n<p>We offer this service because these obligations can not only entail specific sanctions but also pose a significant problem for the purposes of image and solvency in the eyes of financial institutions, being of high importance the compliance with these obligations in the time and manner established by legislation.<\/p>\n<p>Therefore, if you have any questions or need advice, we invite you to contact us through <a href=\"mailto:info@navarrollimaabogados.com\">info@navarrollimaabogados.com<\/a>.<\/p>\n<p>If you wish to receive reliable legal information on various topics related to Spanish commercial law, you can also subscribe to our Newsletter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Companies established in Spain, generally Limited Companies and Public Limited Companies, must comply with a series of obligations of a commercial nature relating mainly to the publication and registration of their accounting obligations, relating to their financial statements and other documentation required by Spanish regulations,&#8230;<\/p>\n","protected":false},"author":2,"featured_media":10299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1181,1182],"tags":[],"class_list":["post-10308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-internacional-en","category-sociedades-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Basic commercial obligations and compliance for companies established in Spain.<\/title>\n<meta name=\"description\" content=\"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Basic commercial obligations and compliance for companies established in Spain.\" \/>\n<meta property=\"og:description\" content=\"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/\" \/>\n<meta property=\"og:site_name\" content=\"Navarro Llima Abogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/navarrollimaabogados?fref=ts\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-23T09:41:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-10T15:38:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2500\" \/>\n\t<meta property=\"og:image:height\" content=\"1667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Navarro Llima Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@NAVARRO_LLIMA\" \/>\n<meta name=\"twitter:site\" content=\"@NAVARRO_LLIMA\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Navarro Llima Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"TechArticle\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/\"},\"author\":{\"name\":\"Navarro Llima Abogados\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#\\\/schema\\\/person\\\/acb8e072d0e4553fcfddfd6cb0a7b9c6\"},\"headline\":\"Basic commercial obligations and compliance for companies established in Spain.\",\"datePublished\":\"2026-01-23T09:41:46+00:00\",\"dateModified\":\"2026-06-10T15:38:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/\"},\"wordCount\":746,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg\",\"articleSection\":[\"INTERNACIONAL\",\"SOCIEDADES\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#respond\"]}]},{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/\",\"url\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/\",\"name\":\"Basic commercial obligations and compliance for companies established in Spain.\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg\",\"datePublished\":\"2026-01-23T09:41:46+00:00\",\"dateModified\":\"2026-06-10T15:38:08+00:00\",\"description\":\"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg\",\"width\":2500,\"height\":1667,\"caption\":\"Calculator and numbers on paper close-up, the concept of budget planning, making money, tax calculations.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/internacional-en\\\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Basic commercial obligations and compliance for companies established in Spain.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/\",\"name\":\"Navarro Llima Abogados\",\"description\":\"Asesores legales y tributarios\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#organization\"},\"alternateName\":\"Navarro Llima\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#organization\",\"name\":\"Navarro Llima Abogados S.L.\",\"url\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/navarro-llima-logo2@2x.png\",\"contentUrl\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/navarro-llima-logo2@2x.png\",\"width\":422,\"height\":120,\"caption\":\"Navarro Llima Abogados S.L.\"},\"image\":{\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/navarrollimaabogados?fref=ts\",\"https:\\\/\\\/x.com\\\/NAVARRO_LLIMA\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/navarro-llima-abogados-s-l-\\\/about\\\/\",\"https:\\\/\\\/www.instagram.com\\\/navarro_llima_abogados\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.navarrollimaabogados.com\\\/en\\\/#\\\/schema\\\/person\\\/acb8e072d0e4553fcfddfd6cb0a7b9c6\",\"name\":\"Navarro Llima Abogados\",\"sameAs\":[\"yvonnefuertes\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Basic commercial obligations and compliance for companies established in Spain.","description":"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/","og_locale":"en_US","og_type":"article","og_title":"Basic commercial obligations and compliance for companies established in Spain.","og_description":"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries","og_url":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/","og_site_name":"Navarro Llima Abogados","article_publisher":"https:\/\/www.facebook.com\/navarrollimaabogados?fref=ts","article_published_time":"2026-01-23T09:41:46+00:00","article_modified_time":"2026-06-10T15:38:08+00:00","og_image":[{"width":2500,"height":1667,"url":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg","type":"image\/jpeg"}],"author":"Navarro Llima Abogados","twitter_card":"summary_large_image","twitter_creator":"@NAVARRO_LLIMA","twitter_site":"@NAVARRO_LLIMA","twitter_misc":{"Written by":"Navarro Llima Abogados","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"TechArticle","@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#article","isPartOf":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/"},"author":{"name":"Navarro Llima Abogados","@id":"https:\/\/www.navarrollimaabogados.com\/en\/#\/schema\/person\/acb8e072d0e4553fcfddfd6cb0a7b9c6"},"headline":"Basic commercial obligations and compliance for companies established in Spain.","datePublished":"2026-01-23T09:41:46+00:00","dateModified":"2026-06-10T15:38:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/"},"wordCount":746,"commentCount":0,"publisher":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/#organization"},"image":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#primaryimage"},"thumbnailUrl":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg","articleSection":["INTERNACIONAL","SOCIEDADES"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#respond"]}]},{"@type":["WebPage","ItemPage"],"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/","url":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/","name":"Basic commercial obligations and compliance for companies established in Spain.","isPartOf":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#primaryimage"},"image":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#primaryimage"},"thumbnailUrl":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg","datePublished":"2026-01-23T09:41:46+00:00","dateModified":"2026-06-10T15:38:08+00:00","description":"Guide for Foreign Companies in Spain: Commercial Obligations and Basic Compliance. Examples of Deadlines for Domestic and Japanese Subsidiaries","breadcrumb":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#primaryimage","url":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg","contentUrl":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calculator-numbers-paper-closeup-finance-concept-scaled.jpg","width":2500,"height":1667,"caption":"Calculator and numbers on paper close-up, the concept of budget planning, making money, tax calculations."},{"@type":"BreadcrumbList","@id":"https:\/\/www.navarrollimaabogados.com\/en\/internacional-en\/basic-commercial-obligations-and-compliance-for-companies-established-in-spain\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.navarrollimaabogados.com\/en\/"},{"@type":"ListItem","position":2,"name":"Basic commercial obligations and compliance for companies established in Spain."}]},{"@type":"WebSite","@id":"https:\/\/www.navarrollimaabogados.com\/en\/#website","url":"https:\/\/www.navarrollimaabogados.com\/en\/","name":"Navarro Llima Abogados","description":"Asesores legales y tributarios","publisher":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/#organization"},"alternateName":"Navarro Llima","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.navarrollimaabogados.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.navarrollimaabogados.com\/en\/#organization","name":"Navarro Llima Abogados S.L.","url":"https:\/\/www.navarrollimaabogados.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.navarrollimaabogados.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2018\/12\/navarro-llima-logo2@2x.png","contentUrl":"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2018\/12\/navarro-llima-logo2@2x.png","width":422,"height":120,"caption":"Navarro Llima Abogados S.L."},"image":{"@id":"https:\/\/www.navarrollimaabogados.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/navarrollimaabogados?fref=ts","https:\/\/x.com\/NAVARRO_LLIMA","https:\/\/www.linkedin.com\/company\/navarro-llima-abogados-s-l-\/about\/","https:\/\/www.instagram.com\/navarro_llima_abogados\/"]},{"@type":"Person","@id":"https:\/\/www.navarrollimaabogados.com\/en\/#\/schema\/person\/acb8e072d0e4553fcfddfd6cb0a7b9c6","name":"Navarro Llima Abogados","sameAs":["yvonnefuertes"]}]}},"_links":{"self":[{"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/posts\/10308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/comments?post=10308"}],"version-history":[{"count":1,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/posts\/10308\/revisions"}],"predecessor-version":[{"id":10335,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/posts\/10308\/revisions\/10335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/media\/10299"}],"wp:attachment":[{"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/media?parent=10308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/categories?post=10308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.navarrollimaabogados.com\/en\/wp-json\/wp\/v2\/tags?post=10308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}