Version 10 - February 2025 (CUD release)
- Financial period: 12-Months (Annual)
- Current compliance until: year-end December 2024
- Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)
Content update
This CUD release contains illustrative model content. This covers legislation for annual year-end reporting until December 31, 2024.
Legislative updates
The Company has updated its financial statements. This update follows the regulatory reporting. This framework is part of the General Accounting Plan. Royal Decree 1514/2007 of November 16, 2007 established the Plan.
The plan has seen several amendments since its publication. Law 7/2024 of December 20 is the most recent amendment, along with its implementing regulations. Current mercantile legislation was also applied. The update includes a new minimum supplementary tax called
Pilar 2
in the tax note.Is early adoption available for these accounting standards?
The company adapted the annual accounts to the new regulations. The Royal Decree approved these regulations.
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Format:
Article