{"id":977,"date":"2017-03-06T15:14:29","date_gmt":"2017-03-06T15:14:29","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=977"},"modified":"2024-05-23T15:09:34","modified_gmt":"2024-05-23T15:09:34","slug":"legalization-official-books-know","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/tax\/legalization-official-books-know\/","title":{"rendered":"Legalization of official books: What should you know?"},"content":{"rendered":"<p>Four months after the end of the financial year of the company, normally until April 30, for companies closing on December 31, all companies are required to file their books in the Mercantile Registry. Its formalization has to be done on the Internet, so that many times doubts arise as to whether it will be done correctly. We are going to clarify some of the most frequent doubts regarding the legalization of official accounting books.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/legalization-official-books-know\/#What_accounting_books_should_be_submitted\" >What accounting books should be submitted?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/legalization-official-books-know\/#How_to_legalize_official_books_online\" >How to legalize official books online?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/legalization-official-books-know\/#Mistakes_in_legalizing_books\" >Mistakes in legalizing books<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_accounting_books_should_be_submitted\"><\/span>What accounting books should be submitted?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The official books that must be presented to legalize are:<br \/>\n\u2022 A quarterly balance of sums and balances<br \/>\n\u2022 A balance sheet<br \/>\n\u2022 The Exploitation Account<br \/>\n\u2022 A Daily Book<br \/>\n\u2022 The Annual Accounts made by the Directors<br \/>\n\u2022 The Book of Minutes of the General Board<br \/>\n\u2022 The minutes book of the Board of Directors<br \/>\n\u2022 In Limited Liability Companies: The Partner Registration Book<br \/>\n\u2022 In Corporations: The book of Registered Nominative Shares if there have been changes<br \/>\n\u2022 In solepartner companies: The Contract Register book with the sole partner<\/p>\n<p>If you do not want the Mercantile Registry to see the contents of the Minutes book, it can be encrypted using a password.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_legalize_official_books_online\"><\/span>How to legalize official books online?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The legalization of the accounting books can only be done by electronically means through the program Legalia. To access it you must have a digital signature and be subscribed as a user of the page of the Association of Registrars. Once you have all the data filled in, the legalization process is quite simple and intuitive, although the College of Registrars has developed a manual to resolve any doubts. Obviously, it will be necessary that all the books are in the computer in PDF format or Excel to be able to include them in the program.<\/p>\n<p>Once the books are sent to the register, they will be processed. Next, an accreditation will be received electronically stating that the books have been submitted and later, will receive confirmation of whether the process of legalization is correct or defective.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mistakes_in_legalizing_books\"><\/span>Mistakes in legalizing books<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are some errors that happen frequently to the presentation of the accounting books. The most typical of all is that it is considered out-of-date when presenting company books that do not close the year on December 31. It should be remembered that they should not always be presented on April 30, but 4 months after closing the fiscal year. In addition, it is necessary to know that, although the electronic route is used, any delivery done from 5:00 pm will be considered to be the next day.<\/p>\n<p>Other common mistakes are that the numbers of the books do not coincide with those of the Registry (since they have to be correlative), that there are missing books to be delivered, or that the attached documents do not correspond to what they should be.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Four months after the end of the financial year of the company, normally until April 30, for companies closing on December 31, all companies are required to file their books in the Mercantile Registry. Its formalization has to be done on the Internet, so that many times doubts arise as to whether it will be [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1006,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[623,52],"tags":[],"class_list":["post-977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law","category-tax"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=977"}],"version-history":[{"count":2,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/977\/revisions"}],"predecessor-version":[{"id":17141,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/977\/revisions\/17141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/1006"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}