Spanish subsidiaries of foreign companies are required to submit to the Spanish Registry a certificate of the financial statements, but not limited to those of the Spanish Branch. Actually, the complete financial statements of the foreign company would be filed.
The following documents are requested:
1. Commercial Registry certificate of the Foreign Company accounts certifying that an original copy of the financial statements has in effect been filed. This certificate must be apostilled and translated into Spanish (it is advisable that the translation be done by a sworn translator in Spain).
2. The specific contents of the financial statements (Balance, P/L Account and the annual Report).
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