Spain - Annual accounts
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* Information not yet provided by national authorities
Spanish law allows simplified accounts to be reported by small or medium-sized enterprises that meet certain requirements.
They must meet at least 2 of the following criteria on the closing date of 2 consecutive financial years:
- assets total below EUR 1 000 000. For this purpose, the total assets should increase by the amount of outstanding financial commitments arising from the contracts described in Article 5.
- annual net turnover below EUR 2 000 000
- fewer than 10 employees (on average) during the financial year
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