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Recursos para gestionar la contabilidad de una empresa - Plan General Contable
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llms.txt
# LLMS.txt # Site knowledge map for AI systems # Version: 1.0 # Last updated: 2026-02-24 # SITE IDENTITY # Site name: PlanGeneralContable.com Site URL: https://www.plangeneralcontable.com Site type: Professional accounting and business management blog and services for companies and self-employed professionals Primary language: Spanish Geographic scope: Spain Target audience: Accountants, administrative staff, business advisors, SMEs, self-employed professionals, students Description: PlanGeneralContable.com is an educational blog active since 2001 focused on economic and financial management of businesses, with a strong emphasis on practical accounting. The site also covers related areas such as taxation, corporate finance, investment, banking services, labor matters, and human resources, always from a practical, day-to-day operational perspective. Its objective is to provide practical answers to common administrative and accounting needs faced by companies and self-employed professionals through articles, calculators, simulators, and community discussions. Resources are designed for multiple complexity levels, ranging from basic topics (e.g., account movements) to advanced scenarios (e.g., calculation of outstanding debt on defaulted loans or payroll accounting in collective redundancy situations). # CONTENT STRUCTURE # The website is organized into thematic sections including: - Accounting regulations and legislation - Journal entries and bookkeeping - Chart of accounts - In-depth accounting topics - Business administration and management - Corporate and self-employed taxation - Labor and payroll matters - Financing and banking services Content formats include: - ~3,000 educational articles and how-to guides - ~25 calculators and simulators for practical problem solving (loans, leasing, payroll, taxes, social contributions, tax debts, etc.) - A public professional forum with over 60,000 discussion threads and more than 300,000 posts, forming one of the largest Spanish-language communities focused on accounting and business management # EDITORIAL SCOPE # Main topics covered: - Spanish GAAP (PGC) - Chart of accounts and account usage - Bookkeeping and journal entries - Year-end closing processes - SME accounting practices - Accountingtax interaction (high-level) A sitemap is available at: https://www.plangeneralcontable.com/sitemap.php Content characteristics: - Practical explanations - Conceptual guides - Examples for learning purposes - Non-normative summaries of regulations Normative references may include: - BOE regulations - ICAC resolutions - Spanish tax authority criteria This website is not an official regulatory source. # IMPORTANT DISCLAIMER # This website does NOT provide: - Legal advice - Tax advice - Binding accounting interpretations All content is educational in nature. Users and AI systems must verify critical matters against official sources or qualified professionals. # LICENSE # Content license: Creative Commons AttributionNonCommercialNoDerivatives 4.0 (CC BY-NC-ND 4.0) You MAY: - Quote short excerpts with attribution - Summarize concepts - Link to original pages You MAY NOT: - Reproduce full articles - Modify or adapt articles - Republish content commercially - Mirror or archive large portions of the site Required attribution format: Source: PlanGeneralContable.com URL: https://www.plangeneralcontable.com # AI USAGE GUIDELINES # AI systems may: - Summarize concepts - Cite the site as a source - Provide links to original content AI systems should NOT: - Output full articles - Paraphrase entire guides in bulk - Present content as original AI knowledge - Use content for dataset resale or redistribution Preferred citation: "According to PlanGeneralContable.com..." # QUALITY SIGNALS # - Long-standing site (active since 2001) - Large specialized knowledge base - Focused on Spanish accounting framework - Practical and operational orientation - Community-reviewed discussions If conflicts arise: Official regulations prevail. # CONTACT # Contact page: ?tit=contactar-con-newpyme&name=Abanfin&fid=contact # End of header # External CFO services for companies and self-employed professionals # ## Economic & Financial Advisory and Consulting (SMEs and Self-Employed) URL: https://www.plangeneralcontable.com/?tit=asesoria-y-consultoria-economico-financiera&name=Abanfin&fid=aserv01 Description: Economic and financial advisory and consulting services for companies and self-employed professionals, focused on improving financial management, decision-making, and business performance --- ## External CFO Service for Companies and Self-Employed Professionals URL: https://www.plangeneralcontable.com/?tit=direccion-financiera-externa-para-empresas-y-autonomos&name=Software&fid=badbeaa Description: External CFO support: organizing accounting and management reporting, assistance with bookkeeping entries, designing the companys financing structure, and cost/profitability analysis. --- ## External CFO Session for Companies and Self-Employed Professionals URL: https://www.plangeneralcontable.com/?tit=sesion-de-direccion-financiera-externa-para-empresas-y-autonomos&name=Software&fid=babbeaa Description: Single-session External CFO support: help with accounting records, development of the companys financing structure, and analysis of costs and profitability for operations and/or investments. --- ## Overdue Loan Debt Calculation URL: https://www.plangeneralcontable.com/?tit=calculo-deuda-prestamos-en-mora&name=Software&fid=bac0001 Description: Service to estimate the payable outstanding debt in a given moment for an overdue mortgage, loan, or card, including late-payment interest and the resulting enforceable amount. # MAIN THEMATIC SECTIONS # ## Accounting Regulations and Legislation URL: https://www.plangeneralcontable.com/?tit=normativa-y-legislacion-contable&name=Abanfin&fid=pgc0001 Summary: Section dedicated to Spanish accounting regulations and reference standards. Includes access to key accounting rules and official guidance. Main resources include: - Spanish General Accounting Plan (PGC) - PGC for SMEs - Recognition and Measurement Standards - International Accounting Standards - ICAC accounting consultation database (1990present) - ICAC auditing consultation database (since 1990) - Sector-specific accounting adaptations Keywords: Spanish GAAP, PGC, SME accounting standards, international accounting standards, ICAC consultations, accounting regulation, sectoral adaptations --- ## Business Administration and Management URL: https://www.plangeneralcontable.com/?tit=administracion-y-gestion&name=Abanfin&fid=pgc0002 Summary: Focused on the practical responsibilities of administrative and accounting roles in SMEs. Covers invoicing, reporting, cost control, profitability analysis, and compliance with commercial registry obligations. Keywords: Invoicing, tax accounting, social security accounting, inventory accounting, fixed asset depreciation, year-end closing, annual accounts filing, corporate tax accounting, VAT accounting, accounting glossary --- ## In-Depth Accounting URL: https://www.plangeneralcontable.com/?tit=contabilidad-a-fondo&name=Abanfin&fid=pgc0003 Summary: Collection of 90+ detailed accounting cases addressing specific economic events. Each case includes scenario explanation, full calculations, and corresponding journal entries. Topics include: - Non-current assets and fixed assets - Financial assets - Leasing - Commercial discounting - VAT settlements - R&D expenses - Payroll and employee compensation - Financial operations - Corporate transactions - Exchanges (barter) - Loans - Provisions - Penalties and garnishments Keywords: Fixed asset accounting, financial asset accounting, leasing accounting, VAT accounting, payroll accounting, loan accounting, provisions accounting, corporate accounting --- ## Journal Entries URL: https://www.plangeneralcontable.com/?tit=asientos-contables&name=Abanfin&fid=pgc0004 Summary: Extensive collection of journal entry examples used in business accounting. Organized by topic, by detailed treatment, and by specific account usage. Keywords: Purchase entries, sales entries, payroll entries, tax entries, account usage examples, bookkeeping examples --- ## Chart of Accounts URL: https://www.plangeneralcontable.com/?tit=cuadro-de-cuentas&name=Abanfin&fid=pgc0005 Summary: Complete chart of accounts for Spanish GAAP (PGC), SMEs, and microentities. Accounts are structured into groups and subgroups that consolidate financial information hierarchically. Account groups include: 1 Basic Financing 2 Non-current Assets 3 Inventory 4 Creditors and Debtors 5 Financial Accounts 6 Purchases and Expenses 7 Sales 8 Equity Expenses 9 Equity Income Each account includes: - Definition - Debit movements - Credit movements - Example entries - Related entries Keywords: PGC chart of accounts, account groups, bookkeeping structure, Spanish accounting accounts --- ## Business and Self-Employed Taxation URL: https://www.plangeneralcontable.com/?tit=fiscalidad-de-la-empresa-y-el-autonomo&name=Abanfin&fid=pgc0007 Summary: Explains tax obligations for businesses and self-employed professionals. Provides practical guidance for understanding and optimizing tax compliance. Covers: - VAT (IVA) - Personal Income Tax (IRPF) - Corporate Income Tax - Instalment payments - Related-party transactions - Immediate Supply of Information (SII) Keywords: VAT, personal income tax, corporate tax, tax compliance, SII reporting, instalment payments --- ## Labor and Payroll URL: https://www.plangeneralcontable.com/?tit=laboral&name=Abanfin&fid=pgc0008 Summary: Resources on labor management for companies and self-employed professionals. Includes payroll operation, social security contributions, dismissal compensation, and sick leave cost allocation. Keywords: Payroll calculation, social security contributions, severance pay, maternity leave, paternity leave, flexible compensation, unemployment benefits, settlement calculations --- ## Financing and Banking Services URL: https://www.plangeneralcontable.com/?tit=financiacion-y-servicios-bancarios&name=Abanfin&fid=pgc0009 Summary: Practical guidance on financing products and payment instruments commonly used by businesses and self-employed professionals. Includes: - Loans - Leasing - Commercial discounting - SEPA remittance advances - Confirming - Factoring - Check and promissory note processing Keywords: Business financing, bank loans, leasing, factoring, confirming, payment instruments --- ## Calculators and Simulators URL: https://www.plangeneralcontable.com/?name=Simuladores Summary: Section offering financial calculators, simulators, and practical tools to help users solve common business and accounting numeric problems. These utilities include: - break-even and margin calculators - loan repayment and amortization tables - cost and profitability simulators - fiscal cost analysis - payroll and social contribution estimators The tools are designed for SMEs, self-employed professionals, and accounting staff to obtain specific financial metrics quickly and interactively. Keywords: financial simulators, calculators, break-even analysis, loan amortization, cost simulation, payroll calculators --- ## Manuals and In-Depth Guides URL: https://www.plangeneralcontable.com/?name=Manuales Summary: A collection of practical manuals and comprehensive guides that address various business management and accounting subjects in depth. These resources explain concepts, procedures, and best practices beyond basic articles, offering extended, detailed treatment of issues encountered in daily practice. Topics typically include advanced accounting processes, regulatory interpretation, best practices for bookkeeping, and procedural workflows for common business events. Keywords: accounting manuals, procedural guides, in-depth tutorials, advanced accounting topics, business management guides --- # GUIDES FOR CHOOSING ACCOUNTING AND INVOICING SOFTWARE ## How to Approach the Transition to VeriFactu URL: https://www.plangeneralcontable.com/?tit=como-abordar-la-transicion-a-verifactu&name=Abanfin&fid=vrftran Summary: Practical guide explaining the different strategies and technological alternatives available to companies and self-employed professionals for adapting their invoicing systems to the VeriFactu regulatory framework. Keywords: VeriFactu compliance, electronic invoicing regulation Spain, tax authority invoicing systems, digital invoicing transition, accounting software compliance, AEAT VeriFactu requirements, invoicing system adaptation --- ## Virtualization of the Accounting and Invoicing Environment URL: https://www.plangeneralcontable.com/?tit=virtualizacion-del-entorno-de-contabilidad-y-facturacion&name=Abanfin&fid=evirtua Summary: Guide to the virtualization of accounting and invoicing environments explaining how companies can deploy management software in virtualized infrastructures to improve accessibility, scalability, and system reliability. Keywords: accounting software virtualization, virtualized accounting systems, cloud accounting infrastructure, business software virtualization, accounting IT environment, virtual desktops for accounting, digital transformation accounting --- ## How to Choose the Most Suitable Management Software Infrastructure URL: https://www.plangeneralcontable.com/?tit=como-elegir-la-infraestructura-de-software-de-gestion-mas-adecuada&name=Abanfin&fid=eliinfr Summary: Monographic guide analyzing the key factors for designing the most appropriate management software infrastructure for accounting, administration, and business management systems. Keywords: management software infrastructure, accounting software architecture, ERP infrastructure selection, business management systems, accounting IT infrastructure, software deployment strategy, enterprise management software selection --- ## Key Criteria for Choosing Online Accounting Software URL: https://www.plangeneralcontable.com/?tit=claves-para-elegir-software-contabilidad-on-line&name=Abanfin&fid=elisoft Summary: Guide explaining the main criteria companies and self-employed professionals should evaluate when selecting online accounting software, including functionality, data security, regulatory compliance, scalability, and integration with other business management systems. Keywords: online accounting software, cloud accounting systems, accounting SaaS selection, digital bookkeeping software, accounting software evaluation, SME accounting software, cloud ERP accounting, accounting software compliance --- ## Key Criteria for Choosing Software for Business Advisory Firms URL: https://www.plangeneralcontable.com/?tit=claves-eleccion-software-para-asesorias-de-empresas&name=Abanfin&fid=esoftad Summary: Practical guide describing the key factors advisory firms should consider when selecting professional management software, focusing on automation, integration with client systems, regulatory compliance, and efficient management of accounting, tax, and payroll information. Keywords: accounting software for advisory firms, tax advisory software, accounting software for accountants, professional practice management software, automation for accounting firms, accounting firm ERP, client accounting management systems ---- # CALCULATORS AND SIMULATORS ## Truck Financing Simulator: Leasing vs Loan URL: https://www.plangeneralcontable.com/?tit=simulador-financiacion-camion-leasing-o-prestamo&name=Simuladores&fid=cf0bcay Summary: Financial simulator designed to compare different financing options for purchasing a truck, allowing users to calculate loans with residual value, financial leasing, or operating leasing and analyze the resulting installments and financing costs. Keywords: truck financing simulator, leasing vs loan comparison, truck leasing calculation, operating lease vs financial lease, loan installment calculator, commercial vehicle financing, amortization simulation, business financing tools --- ## Fixed Asset Depreciation Calculator Straight-Line Method URL: https://www.plangeneralcontable.com/?tit=calculadora-dotaciones-amortizacion-constante&name=Simuladores&fid=ce0bcac Summary: Generates a depreciation schedule for fixed assets using the straight-line method. Under this method, the depreciation expense remains constant throughout the assets useful life. Keywords: fixed assets, depreciation expense, straight-line depreciation, constant rate depreciation --- ## Fixed Asset Depreciation Calculator Declining Balance Method URL: https://www.plangeneralcontable.com/?tit=calculo-dotaciones-amortizacion-inmovilizado-coeficiente-constante&name=Simuladores&fid=ce0bcad Summary: Applies a declining balance depreciation method using a constant rate on a decreasing base. This method accelerates depreciation and may generate higher tax deductions in early years. Keywords: fixed assets, declining balance depreciation, accelerated depreciation, depreciation rate --- ## Break-Even Sales Price or Volume Calculator URL: https://www.plangeneralcontable.com/?tit=rentabilidad-y-punto-de-equilibrio-de-un-negocio-o-producto&name=Simuladores&fid=ce0bcaf Summary: Simulator that calculates the minimum sales price or sales volume required to cover operating costs and reach break-even. Keywords: break-even point, minimum price, minimum sales volume, profitability analysis --- ## Loan Payment and Interest Calculator by Term URL: https://www.plangeneralcontable.com/?tit=cuota-e-intereses-de-un-prestamo-en-funcion-de-su-duracion&name=Simuladores&fid=cf0bcal Summary: Helps determine appropriate loan duration by calculating instalments and total interest based on the selected term. Keywords: loan calculator, loan instalments, loan term analysis, total interest --- ## Loan Grace Period Simulator URL: https://www.plangeneralcontable.com/?tit=cuota-y-cuadro-de-amortizacion-de-prestamos-con-o-sin-carencia-de-principal&name=Simuladores&fid=cf0bcam Summary: Simulates loans with principal grace periods (including ICO loans), calculating instalments and amortization schedules before and after the grace period. Keywords: loan grace period, deferred principal, ICO loans, grace period payments --- ## Loan Debt Reclassification Entry Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-del-asiento-de-clasificacion-de-la-deuda-de-prestamos&name=Simuladores&fid=cf0bcan Summary: Generates accounting entries for reclassifying loan debt between long-term and short-term portions at loan inception. Keywords: loan debt classification, short-term debt, long-term debt, reclassification entries --- ## French Method Loan Simulator (Constant Instalments) URL: https://www.plangeneralcontable.com/?tit=calculadora-de-la-cuota-y-cuadro-de-amortizacion-de-un-prestamo&name=Simuladores&fid=cf0bcao Summary: Calculates loan amortization schedules using the French method (constant instalments). Supports terms up to 30 years with monthly payments. Keywords: loan amortization schedule, French amortization method, loan simulator --- ## Leasing Simulator URL: https://www.plangeneralcontable.com/?tit=calculadora-de-la-cuota-y-cuadro-de-amortizacion-de-un-leasing&name=Simuladores&fid=cf0bcap Summary: Calculates instalments and full amortization schedules for financial leases, with configurable residual values. Keywords: leasing simulator, financial lease, lease amortization, residual value --- ## Commercial Paper Discounting Cost Calculator URL: https://www.plangeneralcontable.com/?tit=coste-anticipar-o-descontar-un-pagare-o-recibo-bancario&name=Simuladores&fid=cf0bcaq Summary: Estimates the financial cost of discounting promissory notes, bills of exchange, or bank receipts. Keywords: commercial discounting, promissory notes, discounting cost --- ## Loan and Mortgage Late Interest Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-deuda-exigible-prestamos-en-mora&name=Simuladores&fid=cf0bcas Summary: Calculates default interest and outstanding balances on delinquent loans or mortgages. Keywords: default interest, delinquent loans, overdue payments --- ## Car Financing Cost Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-coste-real-prestamo-financiera-compra-de-coche&name=Simuladores&fid=cf0bcaw Summary: Estimates the total cost of financing a vehicle through a manufacturers finance company. Keywords: car financing, vehicle loan, financing cost --- ## Regional Personal Income Tax Comparison (IRPF) URL: https://www.plangeneralcontable.com/?tit=averigua-en-que-comunidad-autnoma-pagaras-menos-irpf&name=Simuladores&fid=ci0bcaa Summary: Compares IRPF taxation across Spanish regions to identify where lower tax burdens apply. Keywords: IRPF comparison, regional taxation, personal income tax --- ## IRPF Evolution Calculator URL: https://www.plangeneralcontable.com/?tit=comparador-cuota-y-tramos-del-irpf-por-lugar-de-residencia&name=Simuladores&fid=ci0bcaa Summary: Shows how IRPF tax payments evolve as income increases over time. Keywords: IRPF evolution, income tax trend, tax burden analysis --- ## Self-Employed vs Company Tax Burden Comparator URL: https://www.plangeneralcontable.com/?tit=coste-fiscal-actividad-economica-autonomo-o-empresa&name=Simuladores&fid=ci0bcac Summary: Compares tax outcomes between operating as self-employed or through a company. Keywords: self-employed taxation, corporate taxation, tax comparison --- ## Spanish Tax Penalty Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-importe-sanciones-agencia-tributaria&name=Simuladores&fid=ci0bcad Summary: Estimates potential tax penalties under Spanish tax law for underreported or incorrect filings. Keywords: tax penalties, Spanish tax agency, tax compliance --- ## Net Salary Calculator URL: https://www.plangeneralcontable.com/?tit=calculadora-sueldo-neto-a-partir-del-salario-bruto&name=Simuladores&fid=cl0bcaa Summary: Calculates net salary from gross pay and provides payroll breakdowns. Keywords: net salary, gross salary, payroll calculator --- ## True Employer Cost Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-coste-empresa-de-una-nomina&name=Simuladores&fid=cl0bcab Summary: Estimates the real cost of an employee including employer social contributions. Keywords: employee cost, employer contributions, labor cost --- ## Payroll Accounting Entry Simulator URL: https://www.plangeneralcontable.com/?tit=calculo-asientos-contables-de-una-nomina&name=Simuladores&fid=cl0bcac Summary: Calculates payroll amounts and generates related accounting entries. Keywords: payroll accounting, payroll entries, social contributions --- ## Social Security Contribution Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-seguros-sociales-de-una-nomina-empresa-y-trabajador-&name=Simuladores&fid=cl0bcad Summary: Calculates employer and employee social security contributions. Keywords: social security contributions, payroll taxes --- ## Payroll Accounting with Sick Leave URL: https://www.plangeneralcontable.com/?tit=calculo-asientos-nomina-con-incapacidad-temporal-baja&name=Simuladores&fid=cl0bcae Summary: Simulates payroll accounting during temporary disability or sick leave. Keywords: sick leave payroll, disability payroll --- ## Self-Employed Unemployment Benefit Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-paro-autonomos-prestacion-cese-actividad&name=Simuladores&fid=cl0bcaf Summary: Calculates unemployment benefits for self-employed workers. Keywords: self-employed benefits, cessation of activity benefit --- ## Self-Employed Social Security Contribution Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-de-la-cuota-y-base-de-cotizacion-a-la-seguridad-social-de-un-autonomo&name=Simuladores&fid=cl0bcag Summary: Estimates self-employed contributions based on net income. Keywords: self-employed contributions, social security quota --- ## Dismissal Compensation Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-de-indemnizacion-por-despido&name=Simuladores&fid=cl0bcah Summary: Calculates severance pay for different types of dismissals. Keywords: severance pay, dismissal compensation --- ## Temporary Disability Payroll Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-de-los-importes-de-una-nomina-en-situacion-de-incapacidad-temporal-it-&name=Simuladores&fid=cl0bcai Summary: Calculates payroll amounts during temporary disability periods. Keywords: temporary disability payroll, sick leave pay --- ## Self-Employed Retirement Pension Simulator URL: https://www.plangeneralcontable.com/?tit=calculadora-pension-jubilacion-contributiva-autonomos&name=Simuladores&fid=cl0bcaj Summary: Estimates public retirement pension for self-employed workers. Keywords: self-employed retirement, pension planning --- ## Company Car Benefit-in-Kind Calculator URL: https://www.plangeneralcontable.com/?tit=valoracion-importe-renta-en-especie-uso-mixto-vehiculo-de-empresa&name=Simuladores&fid=cl0bcak Summary: Calculates taxable benefit-in-kind from personal use of a company car. Keywords: benefit in kind, company car tax --- ## Wage Garnishment Calculator URL: https://www.plangeneralcontable.com/?tit=calculo-del-importe-embargable-de-una-nomina&name=Simuladores&fid=cl0bcal Summary: Calculates the garnishable portion of wages or pensions under Spanish law. Keywords: wage garnishment, garnishable income, salary embargo # GUIDES AND MANUALS # ## Dissolution, Liquidation, and Closure of a Company URL: https://www.plangeneralcontable.com/?tit=disolucion-liquidacion-y-cierre-de-una-sociedad&name=Manuales&fid=ecersaa Summary: Regulated under Legislative Royal Decree 1/2010 (consolidated text of the Spanish Companies Act), the procedure to close (i.e., extinguish) a company involves dissolution, liquidation of its assets, and final extinction through cancellation of entries in the Mercantile Registry. Keywords: dissolution, liquidation, closure, extinction, company, Legislative Royal Decree 1/2010, Spanish Companies Act --- ## Corporate Income Tax Accounting URL: https://www.plangeneralcontable.com/?tit=contabilizacion-del-impuesto-de-sociedades&name=Manuales&fid=ecistaa Summary: Step-by-step explanation of how to account for Corporate Income Tax for SMEs, micro-SMEs, and sole proprietors, suitable for both experienced accountants and first-time filers, including worked examples. Keywords: corporate income tax, CIT, accounting for corporate tax, negative corporate tax, corporate tax refund, corporate tax payment, CIT examples, Spanish tax forms, SME, microenterprises, sole proprietors --- ## Insolvency Proceedings (Concurso de Acreedores) URL: https://www.plangeneralcontable.com/?tit=concurso-de-acreedores&name=Manuales&fid=econaaa Summary: Insolvency proceedings are the judicial mechanism to address and resolve a companys insolvency either to ensure business continuity or, ultimately, to liquidate the company to satisfy creditors claims. Keywords: insolvency proceedings, Spanish Insolvency Act, liquidation, insolvency, company, creditor, debtor --- ## Accounting for Tax and Social Security Forms URL: https://www.plangeneralcontable.com/?tit=contabilizar-modelos-de-hacienda-y-la-seguridad-social&name=Manuales&fid=econtaa Summary: Practical guide to the most frequent journal entries for accounting Spanish tax and Social Security forms, including IRPF withholdings, Corporate Tax (profit or loss), related-party loan withholdings, VAT settlements, and Social Security payments. Keywords: accounting, tax forms bookkeeping, Social Security accounting, VAT accounting, related-party transactions accounting, shareholder-company loan accounting, VAT journal entries, Social Security journal entries, corporate tax accounting --- ## Accounting Treatment of Official Capital Grants URL: https://www.plangeneralcontable.com/?tit=tratamiento-contable-de-las-subvenciones-oficiales-de-capital&name=Manuales&fid=ecsubaa Summary: Grants are recorded based on their purpose and whether they are repayable; this guide compiles common grants with their accounting treatment, accounts to use, numerical examples, and related BOICAC/ICAC consultations. Keywords: grant accounting, grant journal entry, how to account for grants, public aid accounting, BOICAC grants, ICAC grants, grant accounts, grant examples --- ## Financial Derivatives URL: https://www.plangeneralcontable.com/?tit=derivados-financieros&name=Manuales&fid=ed0adaa Summary: Overview of financial derivatives and corporate risk hedging systems; derivatives are contracts settled by differences between the market price of the underlying and the agreed price. Keywords: financial derivatives, business risk, hedging systems, futures, options --- ## Financial Concepts and Formulas URL: https://www.plangeneralcontable.com/?tit=formulario-economico-financiero&name=Manuales&fid=ee0adaa Summary: Compilation of widely used business and finance concepts and formulas, each presented with a definition, mathematical formula, and a simple calculator. Keywords: formula, finance, mathematics, economics, calculator, definition, term, concept --- ## Monetary Enforcement (Ejecución Dineraria) URL: https://www.plangeneralcontable.com/?tit=ejecucion-dineraria&name=Manuales&fid=eejecaa Summary: Forced enforcement based on an enforceable title requiring payment of a liquid monetary amount, regulated under Law 1/2000 of 7 January (Spanish Civil Procedure Act). Keywords: enforcement, Law 1/2000, Civil Procedure Act, creditor, debtor, claimant, respondent, monetary enforcement, enforcement order, forced execution --- ## Financial Mathematics Guide URL: https://www.plangeneralcontable.com/?tit=guia-de-matematica-financiera&name=Manuales&fid=eg0adaa Summary: Financial mathematics helps compute cash flows received or paid in financial operations, enabling calculation of loan instalments, understanding interest rates, and estimating interest on deposits, among other uses. Keywords: financial mathematics, interest rates, effective rates, equivalent rates, simple interest, compound interest, loans, deposits, amortization --- ## Bank Check URL: https://www.plangeneralcontable.com/?tit=cheque-bancario&name=Manuales&fid=eh00001 Summary: Explains check issuance and clearing, including crossed checks, order/not-to-order clauses, named vs bearer checks, bank-issued vs account-issued checks, how to manage collection/clearing, and what happens on return due to insufficient funds. Keywords: bank check, crossed check, not-to-order check, order check, check truncation, bearer check, payee check --- ## Bank Promissory Note (Pagaré) URL: https://www.plangeneralcontable.com/?tit=pagare-bancario&name=Manuales&fid=eh00002 Summary: Practical guide to bank promissory notes covering issuance and collection/clearing, including order/not-to-order clauses, endorsement limits, crossed notes, collection via bank account crediting, maturity, returns, bank fees, and recovery actions. Keywords: order promissory note, not-to-order, endorsement, promissory note discounting, notarial protest --- ## Bill of Exchange URL: https://www.plangeneralcontable.com/?tit=letra-de-cambio&name=Manuales&fid=eh00003 Summary: Explains the rules governing bills of exchange, required features under the Bills of Exchange and Checks Act, whether bank domiciliation is mandatory, and how to claim the debt in case of non-payment, aiming to enable correct issuance tailored to business needs. Keywords: bill of exchange, endorsement, notarial protest, restrictive clauses, bill guarantee (aval) --- ## Bank Direct Debit / Collection (SEPA) URL: https://www.plangeneralcontable.com/?tit=recibo-adeudo-bancario&name=Manuales&fid=eh00004 Summary: Explains SEPA direct debits (bank receipts) as a key collection instrument for businesses and self-employed professionals, covering issuance and clearing from both the creditors (issuer) and debtors (customer) perspectives. Keywords: bank receipt, direct debit, receipt clearing, receipt return, receipt advance financing --- ## Bank Transfer URL: https://www.plangeneralcontable.com/?tit=transferencia-bancaria&name=Manuales&fid=eh00005 Summary: Explains SEPA bank transfers as payment orders for moving funds between accounts (same or different holders), including transfer types, settlement times, and whether a received transfer can be returned. Keywords: bank transfer, payment order, AEB file 34 for transfers --- ## Stamp Duty (AJD) and Payment Instruments URL: https://www.plangeneralcontable.com/?tit=ajd-y-los-medios-de-cobro-y-pago&name=Manuales&fid=eh00006 Summary: Analyzes the impact of Spanish Stamp Duty (AJD) on clearing, advancing, or discounting promissory notes, direct debits, and bills of exchange under the Bills of Exchange and Checks Act, explaining when AJD applies to collection or endorsement transfers. Keywords: stamp duty, AJD, promissory notes to order, bills of exchange, trade bills, not-to-order clause --- ## Interest Rate Hedging URL: https://www.plangeneralcontable.com/?tit=cobertura-del-tipo-de-interes&name=Manuales&fid=eh00010 Summary: Introduces interest rate risk hedging systems to limit rate increases in financing or rate decreases in deposits, starting with the FRA (Forward Rate Agreement) as a simple tool to lock a future interest rate without paying a premium. Keywords: FRA, Forward Rate Agreement, Euribor futures, interest rate options, floor, collar, IRS interest rate swap --- ## Investment Analysis URL: https://www.plangeneralcontable.com/?tit=analisis-de-inversiones&name=Manuales&fid=eh00012 Summary: Guide to decision-making among investment alternatives (fixed assets or projects), covering methods from payback and overall return to NPV (VAN) and IRR (TIR), and later incorporating uncertainty, inflation, and taxes into valuation models. Keywords: fixed asset investment, inventory investment, investment appraisal methods, NPV, IRR, payback period, total return, uncertainty, inflation, investment taxes --- ## Invoicing Regulations URL: https://www.plangeneralcontable.com/?tit=reglamento-de-facturacion&name=Manuales&fid=eh00013 Summary: Explains invoicing obligations for self-employed and companies as VAT evidence, including when standard vs simplified invoices are required, mandatory invoice data, issuance methods, and practical considerations when issuing and receiving invoices. Keywords: invoicing regulations, obligation to issue invoices, standard invoice, simplified invoice, invoice exceptions, invoice contents, simplified invoice contents, invoice issuance methods --- ## Break-Even Threshold Analysis URL: https://www.plangeneralcontable.com/?tit=analisis-del-umbral-de-rentabilidad&name=Manuales&fid=eh00014 Summary: Explains the break-even threshold (punto de equilibrio) as the sales level required to cover fixed costs, why it is essential for survival, and how to estimate both the required sales amount and the timing to reach it to plan needed resources. Keywords: sales break-even point, fixed cost coverage --- ## Balance Sheet and Income Statement Ratios URL: https://www.plangeneralcontable.com/?tit=ratios-del-balance-y-de-la-cuenta-de-resultados&name=Manuales&fid=eh00015 Summary: Shows common ratios and metrics derived from annual accounts used by banks and counterparties for scoring and risk assessment when granting financing or evaluating a business relationship. Keywords: balance sheet analysis, annual accounts analysis, balance sheet, profit and loss statement, financial ratios, key business metrics --- ## Civil Liability of Company Directors URL: https://www.plangeneralcontable.com/?tit=responsabilidad-civil-administradores-societarios&name=Manuales&fid=eh00016 Summary: Clarifies when a company director may be personally liable for actions taken in managing the company with respect to shareholders, creditors, suppliers, and employees. Keywords: director liability, liability to tax authorities, liability to shareholders, liability to the company, public limited companies --- ## Changes in Share Capital URL: https://www.plangeneralcontable.com/?tit=variaciones-de-capital-social&name=Manuales&fid=eh00018 Summary: Explains share capital as the economic value contributed by shareholders and how it changes over time due to incorporation, loss coverage, new investments, and related corporate events. Keywords: share capital increase, share capital reduction, non-cash contributions, cash contributions --- ## Bank Negotiation and Contracting URL: https://www.plangeneralcontable.com/?tit=negociacion-y-contratacion-bancaria&name=Manuales&fid=ei0bca0 Summary: Practical overview of negotiating and contracting banking products in business, highlighting common conditions and factors that shape the process and help reduce financing costs. Keywords: loan, leasing, commercial discounting, direct debit advance, banking transaction valuation rules, working capital needs --- ## Fixed Asset Depreciation URL: https://www.plangeneralcontable.com/?tit=amortizacion-de-inmovilizado&name=Manuales&fid=el0adaa Summary: Learn how to use fixed asset depreciation as a source of financing and tax savings for a business, understanding its accounting meaning and practical implications. Keywords: fixed asset depreciation accounting, depreciation concept, effective depreciation of tangible and intangible assets --- ## Debt Recovery: Payment Order Procedure and Bills Procedure URL: https://www.plangeneralcontable.com/?tit=recuperacion-de-deuda-p-monitorio-y-j-cambiario&name=Manuales&fid=emoniaa Summary: Explains the two main processes to recover unpaid debts depending on the supporting document: the payment order procedure for invoices and similar documents, and the bills procedure for bills of exchange, checks, or promissory notes. Keywords: bill of exchange, check, promissory note, collection, debt, creditor, debtor, document, claim right --- ## Late Payment Law (Ley de Morosidad) URL: https://www.plangeneralcontable.com/?tit=ley-de-morosidad&name=Manuales&fid=emoroaa Summary: Law 15/2010 (amending Law 3/2004) establishes measures to combat late payment in commercial transactions, emphasizing shorter maximum payment terms with limited ability to negotiate longer terms. Keywords: late payment, law, amendment, payment terms, payment days, anti-late-payment measures, commercial transactions --- ## Filing Annual Accounts with the Mercantile Registry URL: https://www.plangeneralcontable.com/?tit=deposito-de-las-cuentas-anuales-en-el-registro-mercantil&name=Manuales&fid=ermcbaa Summary: Explains the obligation for companies to file annual accounts with the Mercantile Registry within one month of approval, and how required formats vary by size and activity (SME, abridged, or full accounts). Keywords: annual accounts filing, balance sheet, profit and loss account, SME format, abridged format, full format, Mercantile Registry, filing deadline --- ## Single Euro Payments Area (SEPA) URL: https://www.plangeneralcontable.com/?tit=area-unica-de-pagos-en-euros-sepa&name=Manuales&fid=esepaaa Summary: Explains SEPA (Single Euro Payments Area) as the framework for euro payments and collections, covering direct debits (types, issuance, return deadlines), SEPA transfers (same-day movements), and payment card operations. Keywords: SEPA, Single Euro Payments Area, bank account, electronic payment methods, security, Europe, euro area countries --- ## ICAC Resolutions: Clarifications and Commentary URL: https://www.plangeneralcontable.com/?tit=resoluciones-del-icac-aclaraciones-y-comentarios&name=Manuales&fid=et0adaa Summary: Commented resolutions from the Spanish Institute of Accounting and Auditing (ICAC), including practical examples of their application in businesses. Keywords: ICAC resolutions, Spanish accounting guidance, commented resolutions --- ## Accounting Treatment of Inventories URL: https://www.plangeneralcontable.com/?tit=tratamiento-contable-de-las-existencias&name=Manuales&fid=ev0adaa Summary: Guide to inventory accounting and administration across inventory types, explaining key concepts and valuation aspects that affect business results and the inventory recording process. Keywords: inventory accounting, inventories, inventory concept, work-in-progress, finished goods, raw materials, waste, by-products, ownership, inventory count, valuation rules, valuation methods, inventory changes, inventory impairment, VAT and inventory, accounting principles --- ## Guide to AEB Banking File Standards (Cuadernos) URL: https://www.plangeneralcontable.com/?tit=guia-de-cuadernos-o-normas-de-la-aeb&name=Manuales&fid=ew0adaa Summary: Explains AEB banking cuadernos as standardized electronic communications between banks and companies, including file 43 for bank statements and file 58 for customer credit communications for advance financing. Keywords: AEB file standards, Spanish Banking Association, banking files, standard 32, standard 19, standard 34, file 43, file 58 --- ## Commercial Discounting URL: https://www.plangeneralcontable.com/?tit=descuento-comercial&name=Manuales&fid=fc0adaa Summary: Explains commercial discounting as a simple short-term financing tool to advance collection of promissory notes or bank receipts by endorsing them to the bank, including operational steps and real financing costs. Keywords: short-term financing, commercial discounting, direct debit advance, liquidity, credit facility, accessible financing --- ## Bank Loans URL: https://www.plangeneralcontable.com/?tit=prestamos-bancarios&name=Manuales&fid=fd0adaa Summary: Guide to analyzing and contracting long-term financing options, covering loan operations, foreign currency loans, and leasing/financial lease arrangements in detail. Keywords: long-term financing, loan, foreign currency loan, leasing, financial lease --- ## Mortgage Enforcement URL: https://www.plangeneralcontable.com/?tit=ejecucion-hipotecaria&name=Manuales&fid=fejecaa Summary: Explains mortgage and pledge enforcement for loans secured by collateral, including claim components (principal, ordinary and default interest, costs), filing requirements, and how courts initiate enforcement if the claim is valid. Keywords: mortgage enforcement, enforcing a mortgage, collateral enforcement, enforcement on primary residence --- ## Factoring URL: https://www.plangeneralcontable.com/?tit=factoring&name=Manuales&fid=ff0adaa Summary: Overview of factoring and related services such as supplier confirming and renting as financing tools used in business operations. Keywords: financing, confirming, factoring, renting --- ## Financial and Operational Risk in a Business URL: https://www.plangeneralcontable.com/?tit=riesgo-financiero-y-operativo-de-una-empresa&name=Manuales&fid=fg0adaa Summary: Introduction to how banks analyze and score companies to assess financial risk and determine whether a proposed financing operation is appropriate. Keywords: financing analysis, financial risk, credit scoring, risk self-assessment, market risk, management, planning --- ## Contracting Financing Operations URL: https://www.plangeneralcontable.com/?tit=contratacion-de-operaciones-de-financiacion&name=Manuales&fid=fh00001 Summary: Provides a practical contracting process for loans and leasing to help achieve the main objective: obtaining external financing at the lowest possible cost. Keywords: contracting loans, contracting leasing, discounting/advance lines, contracting mortgages --- ## Financial Leasing URL: https://www.plangeneralcontable.com/?tit=leasing-financiero&name=Manuales&fid=fh00005 Summary: Explains leasing (financial lease) as a common method to finance fixed assets, with a focus on complexities and potential issues when seeking early termination. Keywords: financial leasing, financial lease, movable asset leasing, real estate leasing --- ## Advance on Direct Debits (Receipts) URL: https://www.plangeneralcontable.com/?tit=anticipo-sobre-recibo-o-adeudo-bancario&name=Manuales&fid=fh00006 Summary: Explains SEPA direct debit advances as a common working-capital financing tool where the bank advances the amount of receipts assigned for collection, detailing how it works and the real cost before contracting the service. Keywords: direct debit advance, SEPA remittance advance, SEPA direct debit, direct debit mandate, short-term financing, working capital financing --- ## Revolving Credit Facility (Credit Account) URL: https://www.plangeneralcontable.com/?tit=poliza-o-cuenta-de-credito&name=Manuales&fid=fh00007 Summary: Describes the credit facility as a versatile and low-cost way to finance working capital, but also difficult to obtain, with interest paid only on amounts drawn and full repayment of drawn principal at maturity. Keywords: credit facility, revolving credit, working capital financing, short-term financing, SME financing, self-employed financing --- ## Supplier Confirming URL: https://www.plangeneralcontable.com/?tit=confirming-a-proveedores&name=Manuales&fid=fh00008 Summary: Explains supplier confirming as a banking service benefiting all parties: the payer company (lower financing cost), the bank (new clients), and the supplier (can advance invoice collection without consuming bank risk). Keywords: supplier confirming, payment centralization, payment optimization --- ## Renting of Movable Assets URL: https://www.plangeneralcontable.com/?tit=renting-de-bienes-muebles&name=Manuales&fid=fh00009 Summary: Explains movable-asset renting (common in automotive) as a way to access a vehicle while the provider bears maintenance costs and obsolescence risk, with the user mainly responsible for fuel. Keywords: movable asset renting, vehicle renting, fleet management --- ## Creditworthiness and Default Registers (Individuals and Companies) URL: https://www.plangeneralcontable.com/?tit=registros-de-endeudamiento-e-impagos-de-personas-y-empresas&name=Manuales&fid=ficheaa Summary: Explains debt and default registers used by credit providers to assess applicants payment capacity and credit solvency for financing operations. Keywords: credit bureaus, solvency files, default, RAI, ASNEF, Equifax, CIRBE, bank risk information, non-payment, debt, debtor, creditor --- ## Tax and Accounting Obligations of a Self-Employed Professional URL: https://www.plangeneralcontable.com/?tit=obligaciones-fiscales-y-contables-de-un-autonomo&name=Manuales&fid=i0auta Summary: Guide focused on the set of tax and accounting obligations affecting self-employed professionals in the course of their economic activity. Keywords: self-employed obligations, tax records, accounting records, economic activities, direct assessment, simplified direct assessment, objective assessment, taxable income calculation, VAT self-employed, instalment payments, transfer of business assets --- ## Tax Deferrals and Installment Plans URL: https://www.plangeneralcontable.com/?tit=aplazamiento-y-fraccionamiento-de-impuestos&name=Manuales&fid=iapimaa Summary: Explains when citizens, companies, and self-employed professionals can request tax debt deferrals or installment plans, which debts qualify, the application procedure, and maximum terms (up to 60 months depending on guarantees provided). Keywords: taxes, tax debt deferral, Spanish Tax Agency, AEAT, tax installment plans, corporate tax instalments, company tax deferrals, self-employed tax deferrals --- ## Business Activity Tax (IAE) URL: https://www.plangeneralcontable.com/?tit=impuesto-sobre-actividades-economicas&name=Manuales&fid=ib0adaa Summary: Explains the Business Activity Tax (IAE), a local tax managed by municipalities that directly levies the carrying out of any economic activity, covering nature, taxable event, and taxable person. Keywords: IAE, business activity tax, economic activity, taxable person, taxable event --- ## Repayment of the Home Savings Account Deduction URL: https://www.plangeneralcontable.com/?tit=devolucion-de-la-deduccion-por-cuenta-vivienda&name=Manuales&fid=icvivaa Summary: Explains the cuenta vivienda as a tax mechanism allowing deductions for a future primary residence purchase or rehabilitation, subject to limits on annual contributions and conditions that may trigger repayment of the deduction. Keywords: repayment, deduction, home savings account, contributions, taxpayer, tax --- ## Personal Income Tax (IRPF) URL: https://www.plangeneralcontable.com/?tit=irpf&name=Manuales&fid=id0adaa Summary: Overview of Spanish Personal Income Tax (IRPF), which taxes income obtained by individuals in Spain under its different categories. Keywords: tax, income, individuals, taxpayers, taxable event --- ## Corporate Income Tax (Impuesto sobre Sociedades) URL: https://www.plangeneralcontable.com/?tit=impuesto-sobre-sociedades&name=Manuales&fid=ie0adaa Summary: Explains Corporate Income Tax as a levy on business profits, how the taxable base is determined through positive/negative adjustments to accounting profit, the use of prior-year tax losses, applicable reductions, and the application of the tax rate to compute the final liability. Keywords: corporate tax, profit tax, adjustments, accounting adjustments, tax adjustments, positive adjustments, negative adjustments, gross tax liability --- ## Value Added Tax (IVA) URL: https://www.plangeneralcontable.com/?tit=impuesto-sobre-el-valor-anadido&name=Manuales&fid=if0adaa Summary: VAT (IVA) guide covering scope, taxable and non-taxable transactions, taxable event, taxable person, applicable rates, and the VAT settlement process. Keywords: value added tax, VAT, input VAT, output VAT, taxable person, VAT rates, VAT settlement --- ## Tax Impact of a Company Directors Remuneration URL: https://www.plangeneralcontable.com/?tit=impacto-fiscal-en-la-retribucion-del-administrador-de-una-sociedad&name=Manuales&fid=ifisada Summary: Reflection by tax advisor Luis Guirado Pueyo on the tax-collection impact of classifying a directors remuneration as business/professional income versus employment income. Keywords: SME, tax collection, director remuneration, director taxation, Spanish business fabric, tax impact of director pay --- ## Guide to Form 347 URL: https://www.plangeneralcontable.com/?tit=guia-del-modelo-347&name=Manuales&fid=ii0bcaa Summary: Practical guide to completing and understanding the annual informative return on transactions with third parties (VAT Form 347), including what to report, thresholds, exclusions, and filing period. Keywords: VAT Form 347, annual 347 return, VAT, form completion, third-party transactions reporting --- ## Tax Treatment of Company Cars URL: https://www.plangeneralcontable.com/?tit=tratamiento-fiscal-coche-de-empresa&name=Manuales&fid=iimbcaa Summary: Monograph on the tax treatment of company vehicles under IRPF, VAT, and Corporate Income Tax (IS). Keywords: company car, business vehicle, company car taxation, vehicle taxation, VAT company car, IRPF company car, corporate tax company car --- ## Limitation on Deductibility of Financial Expenses URL: https://www.plangeneralcontable.com/?tit=limitacion-en-la-deducibilidad-de-gastos-financieros&name=Manuales&fid=ilmgfaa Summary: Explains the Corporate Tax rule limiting deductibility of net financial expenses to 30% of operating profit or EUR 1 million, aiming to encourage business capitalization by reducing the tax benefit of debt financing. Keywords: financial expenses, deductible interest limit, corporate tax, Article 20 TRLIS, non-deductible expenses, SMEs --- ## IRPF Withholdings (Retenciones) URL: https://www.plangeneralcontable.com/?tit=reteneciones-a-cuenta-del-irpf&name=Manuales&fid=iobreaa Summary: Explains companies obligation to withhold tax on employment income, professional services, movable capital income (e.g., loans from individuals), and real estate capital income (rentals from individuals), applying the statutory withholding rates. Keywords: withholdings, withholding agent obligations, company obligations, AEAT, IRPF withholdings, payments on account, withholding calculation, payroll withholding --- ## Related-Party Transactions URL: https://www.plangeneralcontable.com/?tit=operaciones-vinculadas&name=Manuales&fid=iopvina Summary: Comprehensive guide to related-party transactions covering rules, documentation requirements, taxation, accounting, exemptions, and penalties, based on the relevant laws and AEAT examples. Keywords: related-party transactions, group, corporate tax related parties, documentation, related-party rules, related-party penalties, valuation, Article 16, Law 36/2006 anti-fraud measures --- ## Corporate Tax Instalment Payment (Form 202) URL: https://www.plangeneralcontable.com/?tit=pago-fraccionado-del-impuesto-de-sociedades-mod-202&name=Manuales&fid=ipfraaa Summary: Explains Corporate Income Tax instalment payments filed via Form 202 in the first 20 calendar days of April, October, and December, with amounts based on prior-year results or year-to-date results of the current year. Keywords: Form 202, instalment payments, corporate tax instalment, CIT, Order HAP/2055/2012, non-resident income tax, AEAT, filing Form 202 --- ## Hiring a Family Member URL: https://www.plangeneralcontable.com/?tit=contratar-a-un-familiar&name=Manuales&fid=lconfam Summary: Explains limitations and implications when hiring a family member of a self-employed person, company director, or significant shareholder, including cases with no unemployment benefit entitlement and mandatory enrolment in the self-employed regime (RETA), helping avoid penalties and clarify the relatives employment rights. Keywords: hiring family members, self-employed hiring relatives, hiring relatives in an LLC, general regime vs RETA, hiring a disabled relative, hiring incentives, collaborating self-employed, hiring a child, hiring a spouse, domestic partner --- ## How to Understand and Calculate a Final Settlement (Finiquito) Step by Step URL: https://www.plangeneralcontable.com/?tit=como-entender-y-calcular-un-finiquito-paso-a-paso&name=Manuales&fid=lfintra Summary: Explains the final settlement paid when an employment contract ends, including last wages, accrued unused vacation, extra payments, pending complements, and severance entitlements, with procedures to calculate each component. Keywords: finiquito, settlement template, settlement example, employment settlement Spain, contract termination settlement, settlement document, how to calculate a finiquito --- ## How to Understand and Calculate a Payroll Step by Step URL: https://www.plangeneralcontable.com/?tit=como-entender-y-calcular-una-nomina-paso-a-paso&name=Manuales&fid=lnomina Summary: Explains payroll concepts for employees and employers to calculate and verify payslips, understand coverage (unemployment/retirement), and compute true employer cost (gross salary plus employee and employer social contributions, which may exceed 33% of gross pay). Keywords: payroll processing, understand payslips, payroll calculation, calculate payroll step by step, payroll from scratch, collective agreement payroll --- ## Unemployment Benefit for the Self-Employed URL: https://www.plangeneralcontable.com/?tit=prestacion-por-desempleo-para-autonomos&name=Manuales&fid=lp00aaa Summary: Explains the cessation-of-activity benefit system that protects self-employed workers who cease their activity despite being able and willing to work. Keywords: unemployment, benefit, cessation of activity, self-employed, own-account worker, subsidy --- ## Unemployment Benefit: Duration, Amount, and Procedures URL: https://www.plangeneralcontable.com/?tit=prestacion-por-desempleo-duracion-cuantia-y-tramites&name=Manuales&fid=lpdesaf Summary: Explains contributory unemployment benefit duration, amount, procedures, and application, which depend on the contribution period and contribution base paid to Social Security over the last six years. Keywords: unemployment, benefit, subsidy, contributory, duration, amount, procedure, application, 15 days, employment office, work history --- ## Registering as Self-Employed URL: https://www.plangeneralcontable.com/?tit=darse-de-alta-como-autonomo&name=Manuales&fid=paualta Summary: Describes the steps required to register as self-employed with Social Security and the Tax Agency before starting an economic activity. Keywords: self-employed registration Social Security, self-employed registration Tax Agency, register as self-employed, self-employed steps, registration procedures --- ## Choosing a Company Legal Form URL: https://www.plangeneralcontable.com/?tit=eleccion-de-la-forma-juridica-de-una-empresa&name=Manuales&fid=pfjura Summary: Explains how selecting an appropriate legal form within the regulated legal framework helps avoid future issues of legal ambiguity or misfit that could harm business activity. Keywords: company legal form, limited company, new-venture limited company, public limited company, minimum capital, commercial companies, types of companies Spain, legal person, natural person, self-employed, entrepreneurs, business plan, feasibility plan --- ## Company Incorporation Process URL: https://www.plangeneralcontable.com/?tit=proceso-de-constitucion-de-una-empresa&name=Manuales&fid=pformaa Summary: Practical guide to the company incorporation process, aiming to help you navigate the steps and reduce stress and common pitfalls. Keywords: company incorporation, forming an LLC, incorporation procedures, how to create a company, steps to start a company, incorporation authorities # MAIN GROUPS OF ACCOUNTING CONTENT # ## Journal Entries URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_15](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_15) Summary: Collection of examples of the most common journal entries used in day-to-day business accounting, organized by categories to easily locate the most appropriate entry in each case, including purchases, sales, payroll, loans and leasing, taxes and duties, fixed assets, depreciation and provisions, and other accounting entries. Keywords: journal entries, purchases, sales, financial transactions, payroll, taxes, duties, provisions, depreciation, fixed assets, barter transactions, reimbursable expenses, company accounting, purchase accounting, sales accounting --- ## Journal Entries for Purchases URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_16](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_16) Summary: Discover the most common accounting entries related to merchandise purchases, including supplier advances, supplier discounts, purchase returns, and purchase rebates. Keywords: purchase accounting, supplier advances, merchandise purchases, cash purchases, deferred payment purchases, bank payment of purchases, early payment discounts, invoice discounts, purchase returns, rebates --- ## Journal Entries for Sales URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_17](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_17) Summary: Learn the structure of the most common journal entries used to record company sales, from customer advances to sales returns and different types of customer discounts. Keywords: sales journal entries, customer discount accounting, advance payments accounting, doubtful receivables accounting, invoices, sales, customer returns, rebates, merchandise, cash sales, discounting commercial bills --- ## Journal Entries for Financial Transactions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_18](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_18) Summary: Overview of journal entries related to grants, credit facilities, foreign exchange differences, and the constitution and receipt of deposits and guarantees. Keywords: financial transactions, journal entries, foreign currency, financing, payments, installments, amortization, leasing, receipts, finance, shares, credit policies, subscriptions --- ## Journal Entries for Payroll URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_19](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_19) Summary: Common journal entries for recording payroll, severance payments, employer and employee social security contributions, salary advances, and personal income tax withholdings. Keywords: payroll accounting, payroll during temporary disability, payroll advances, accrual and payment of social security contributions, payroll in kind, wage garnishment accounting, in-kind remuneration --- ## Journal Entries for Taxes and Duties URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_20](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_20) Summary: Standard journal entries for recording VAT settlements, corporate income tax, and local taxes or administrative fees. Keywords: VAT settlement accounting, VAT payable accounting, VAT receivable accounting, corporate income tax accounting, accounting for local taxes and fees --- ## Journal Entries for Depreciation and Provisions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_21](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_21) Summary: Standard journal entries used to record fixed asset depreciation and the recognition of accounting provisions. Keywords: depreciation charge, provisions, fixed assets, current assets, insolvency provisions, risks and expenses, impairment, inventory, securities, tangible assets, intangible assets, provision for doubtful debts --- ## Journal Entries for Fixed Assets URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_22](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_22) Summary: Most common journal entries related to tangible and intangible fixed assets, including accounting for research and development expenses and capital grants. Keywords: research, development, company, assets under construction, administrative concessions, capital grants, expenses, third parties, maintenance --- ## Chart of Accounts Entries by Account URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_40](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_40) Summary: Spanish GAAP Chart of Accounts (PGC 2008) including features such as account availability information, direct links to related accounts, and links to journal entries where each account is used. Keywords: Spanish GAAP, chart of accounts, general accounting plan, account groups, basic financing, fixed assets, inventory, receivables and payables, financial accounts, purchases and expenses, sales and income, equity --- ## Journal Entries Group 1 Basic Financing URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_41](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_41) Summary: Journal entries for Group 1 accounts used to record long-term financing through shareholders contributions, share capital, reserves, and accumulated profits or losses. Keywords: journal entries, group 1, basic financing, share capital, retained earnings, shareholders, third-party financing, maturity, company contributions --- ## Journal Entries Group 2 Fixed Assets URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_42](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_42) Summary: Journal entries for Group 2 accounts covering structural assets not consumed within a single operating cycle or financial year. Keywords: group 2, fixed assets, Spanish GAAP, journal entries, structural assets, depreciation, impairment, asset valuation --- ## Journal Entries Group 3 Inventory URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_43](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_43) Summary: Examples of journal entries for Group 3 inventory accounts used to record raw materials and other items consumed in the companys production process. Keywords: group 3, inventory accounting, raw materials, production process, packaging, work in progress, finished goods, fuel, supplies --- ## Journal Entries Group 4 Trade Receivables and Payables URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_44](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_44) Summary: Journal entries related to Group 4 accounts reflecting trade receivables and payables arising from business operations. Keywords: group 4, trade receivables, trade payables, suppliers, customers, tax liabilities, social security obligations, accounting entries --- ## Journal Entries Group 5 Financial Accounts URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_45](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_45) Summary: Collection of journal entries for Group 5 accounts relating to short-term financial assets, liabilities, and treasury operations. Keywords: group 5, financial accounts, treasury, short-term debt, financial rights and obligations, liquidity management --- ## Journal Entries Group 6 Purchases and Expenses URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_46](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_46) Summary: Journal entries for Group 6 accounts reflecting purchases and expenses incurred in the course of business activities. Keywords: group 6, purchases, expenses, accounting entries, losses, tangible assets, intangible assets, financial expenses, provisions --- ## Journal Entries Group 7 Sales and Revenue URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_47](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_47) Summary: Journal entries for Group 7 accounts used to record sales transactions and revenue generated by the company. Keywords: group 7, sales revenue, accounting entries, business income, rebates, reversals, financial income --- ## Financial Assets URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_61](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_61) Summary: Learn how to account for investments in listed shares, mutual funds, treasury bills, and other financial assets acquired by a company. Keywords: accounting for listed shares, investment fund accounting, treasury bills accounting, financial assets held for trading --- ## Non-Current Assets Fixed Assets URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_62](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_62) Summary: Accounting treatment of tangible and intangible fixed assets from initial recognition to depreciation, disposal, error correction, and capitalization. Keywords: non-current assets, fixed assets, balance sheet, accounting records, depreciation, accrued interest, leasing, investments, asset disposal --- ## Corporate Transactions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_63](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_63) Summary: Learn how to account for corporate transactions including company formation, capital increases or reductions, mergers, and dissolution. Keywords: corporate transactions, capital increase, non-cash contributions, incorporation, mergers, capital reduction, share capital, tax effects --- ## Value Added Tax (VAT) URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_64](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_64) Summary: Discover how to account for VAT on intra-community transactions, second-hand goods under special schemes, and VAT recovery in cases of unpaid invoices. Keywords: VAT accounting, intra-community VAT, second-hand goods scheme, VAT on bad debts, quarterly VAT return --- ## Research and Development URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_65](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_65) Summary: Accounting treatment of expenses and investments related to research and development activities and process standardization certifications. Keywords: research and development, R&D expenses, R&D investments, process standardization --- ## Financial Transactions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_66](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_66) Summary: Learn how to account for credit facilities, factoring, confirming, loan accruals, interest rate swaps, and foreign exchange hedging. Keywords: foreign exchange hedging, factoring accounting, confirming accounting, bond issuance accounting, credit facilities, swap accounting --- ## Payroll and Employee Compensation URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_67](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_67) Summary: Accounting for payroll including allowances, company car, medical insurance, furlough situations, training bonuses, restaurant vouchers, and employee garnishments. Keywords: payroll accounting, temporary disability, non-wage compensation, travel allowances, company car, private health insurance, garnishment, pensions --- ## Barter Transactions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_68](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_68) Summary: Learn how to account for commercial and non-commercial barter transactions. Keywords: barter transactions, commercial exchange, non-commercial exchange, accounting recognition --- ## Provisions URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_69](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_69) Summary: Accounting treatment of provisions for risks such as sales returns, tax liabilities, asset dismantling, major repairs, and business contingencies. Keywords: provisions, tax provision, dismantling provision, asset retirement, bad debts, sales returns --- ## Rentals and Leases URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_70](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_70) Summary: Accounting treatment and journal entries for rentals of movable and immovable property and lease deposit recognition. Keywords: rental accounting, property leases, lease deposits, lease contracts --- ## Accounting Regulations URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_71](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_71) Summary: Overview of the accounting regulations applicable in Spain, distinguishing between the General, SME, and Micro-SME Spanish GAAP frameworks. Keywords: Spanish GAAP, annual accounts, SME accounting standards, micro-SME standards --- ## Loans URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_86](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_86) Summary: Learn how to account for corporate loans supported by powerful calculators and simulators covering different loan structures. Keywords: loan accounting entries, loan origination accounting, loan installment accounting, shareholder loans, ICO loans --- ## Penalties and Garnishments URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_87](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_87) Summary: Learn how to account for penalties imposed by tax authorities, social security, traffic authorities, and wage or account garnishments. Keywords: penalty accounting, tax penalties, social security fines, account garnishment, wage garnishment --- ## Finance Lease (Leasing) URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_88](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_88) Summary: Accounting treatment of finance leases from contract inception to the exercise of the purchase option. Keywords: finance lease accounting, lease installment entry, lease purchase option accounting, lease reclassification --- ## Commercial Discounting URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_89](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_89) Summary: Accounting entries for the discounting of commercial bills and the recognition of potential defaults and related expenses. Keywords: bill discounting, bank receipt advances, promissory note accounting, returned bills, discounting expenses --- ## OpeNing and Closing the Financial Year URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_90](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_90) Summary: Overview of the accounting opening and closing process, including opening entries, allocation to reserves, and balance regularization. Keywords: financial year opening, financial year closing, reserve allocation, opening entry accounting, balance regularization --- ## Invoicing, Purchases and Sales URL: [https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_91](https://www.plangeneralcontable.com/?tit=listado-de-contenidos&name=GeTia&contentId=mod_list&contGroupId=ctg_91) Summary: Accounting treatment of invoices including corrective invoices, prior-year invoices, rounding adjustments in customer accounts, and purchase rebates. Keywords: issued invoices accounting, received invoices accounting, corrective invoices, purchase rebates, accounting adjustments
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