Plan General de Contabilidad (PGC, Spanish general accounting plan)

The Plan General de Contabilidad (PGC) is Spain's official accounting framework: it sets the principles, the valuation rules, the annual accounts templates, and a standardized chart of accounts used by every company. A simplified version, the PGC for SMEs, is available to companies below certain size thresholds.

Thanks to the standardized chart, account 430 means customers and 700 means sales in any Spanish set of books, which makes accounts comparable between companies and instantly readable to any advisor. The current text was approved by Royal Decree 1514/2007, available on the BOE.

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Libro diario (accounting journal)

Asiento contable (journal entry)

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