{"id":1456,"date":"2026-09-09T16:10:06","date_gmt":"2026-09-09T14:10:06","guid":{"rendered":"https:\/\/gatefi.es\/faq-items\/which-books-and-accounts-have-to-be-kept-and-filed-each-year\/"},"modified":"2026-09-09T16:10:06","modified_gmt":"2026-09-09T14:10:06","slug":"which-books-and-accounts-have-to-be-kept-and-filed-each-year","status":"publish","type":"avada_faq","link":"https:\/\/gatefi.es\/en\/faq-items\/which-books-and-accounts-have-to-be-kept-and-filed-each-year\/","title":{"rendered":"Which books and accounts have to be kept and filed each year?"},"content":{"rendered":"<p>The compulsory accounting ledgers \u2014 the journal, and the inventories and annual accounts book \u2014 together with the minute book and the register of shareholders, which are legalised at the Registro Mercantil within four months of the year end. The annual accounts are approved by the shareholders within six months of the year end and filed in the month after approval.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The compulsory accounting ledgers \u2014 the journal, and the inventories  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":5,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"faq_category":[68],"class_list":["post-1456","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-faq-accounting-corporate"],"_links":{"self":[{"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/avada_faq\/1456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/comments?post=1456"}],"version-history":[{"count":0,"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/avada_faq\/1456\/revisions"}],"wp:attachment":[{"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/media?parent=1456"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/gatefi.es\/en\/wp-json\/wp\/v2\/faq_category?post=1456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}