Obligation of audited


Companies in which for two consecutive years from the date of the end of the year attended by at least two of the following circumstances:

  • That total assets exceed headings 2,850,000.00 euros
  • The net amount of their annual turnover exceeds EUR 5,700,000.00.
  • The average number of employees during the year is greater than 50.

Listing of its securities on any of the Official Stock Exchanges.

Bonds for public offering.

Companies engaged regularly in financial intermediation.

Dedication any activity subject to the Law on Private Insurance and supervision, (RDL 6/2004 writing L6 / 2009), as well as pension funds and their management companies.

Perception of grants or aid from government or EU funds, within the limits set by regulation.

Works or services, or supplies goods to the State and other public bodies, within the limits set by regulation.

Cooperatives, unless they meet at least two of the circumstances that are required to submit abbreviated balance.

They should also be audited the financial statements of insurance companies.

At the request of a number of shareholders, representing at least 5% of the share capital of those companies that are not subject to audit.

Injunctive urged by who demonstrates a legitimate interest, including via voluntary jurisdiction.

When consolidated accounts be submitted.

Be a mutual guarantee company,

Being a branch of foreign credit institution which is not required to submit annual accounts in Spain.

Social welfare institutions

The collective investment schemes and their management companies

Payment institutions and establishments Exchange

The sports companies

Electric companies, natural gas and manufactured gases by pipeline.


The managing body of pension funds

The venture capital.

Entities and associations declared of public utility.

Housing cooperatives,

Admission of its securities to trading on a regulated market of any Member State of the EU