The Special Employment Centers must contribute to the Registry of Special Employment Centers:
1) Copy of the documents that make up the annual accounts for the financial year:
- Profit and loss account.
- Statement of changes in equity.
- Statement of cash flows.
In the case of belonging to a business group, the consolidated accounts of the Group and a declaration of the separate accounts of the Special Employment Center must also be submitted.
Likewise, it must be accredited that they have been presented in the Mercantile Registry or in the competent Registries according to the legal nature of the owner of the Center.
2) Form 200 Annual Corporate Tax Return.
3) In those companies bound by the provisions of the Consolidated Text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010, of July 2, audited annual accounts.
Submission period between July 1 and September 15 of each year, both inclusive.