Updated Filing Obligations in España
The Spanish Government’s official gazette (Boletín Oficial del Estado) yesterday published updates to the reporting rules for private companies reporting to one of the Provincial Spanish Mercantile Registers.
Private companies including SMEs deliver annual reports in a long form template, generally in XBRL, to their local business registry, which are then available via rmc.es. The requirements have been upgraded, with new reporting rules set out in the gazette, including links to the updated taxonomy. The rules come into effect for annual reports prepared for the period after 31 December 2016. Find the details here.
