Cuentas anuales are the financial statements every Spanish company must prepare at year end: at minimum the balance sheet, the profit and loss account, and the explanatory notes (memoria). The general meeting must approve them within the first six months of the following year, and within one month of approval they are deposited at the Registro Mercantil.
The result they show is, after tax adjustments, the starting point for corporate tax. If your SL has just started trading, the guide to corporate tax in your first year explains how the accounts, the modelo 200, and the deadlines fit together.
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