{"id":15120,"date":"2019-05-27T13:18:51","date_gmt":"2019-05-27T11:18:51","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/?p=15120"},"modified":"2026-03-13T14:22:15","modified_gmt":"2026-03-13T13:22:15","slug":"cuentas-anuales-2018","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/cuentas-anuales-2018\/","title":{"rendered":"Cuentas Anuales 2018"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/legal\/\" class=\"entry-header__link\">Legal<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCuentas Anuales 2018\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2019-05-27T13:18:51+02:00\">27 May, 2019<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Cuentas Anuales 2018\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/cuentas-anuales-2018\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>A la presentaci\u00f3n de Cuentas Anuales en el Registro Mercantil de Consolidads, PyMEs, Abreviado y Normal.<\/p>\n\n\n\n<p><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p><u>L<\/u>os sujetos obligados a presentar las Cuentas Anuales en los formatos afectados en el Registro Mercantil.<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u00e1gina de Presentaci\u00f3n. El Informe de Gesti\u00f3n est\u00e1 incluido en el Estado sobre informaci\u00f3n no financiera o est\u00e1n separados.<figure><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-15121\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-1.png\" alt=\"Sage\" width=\"944\" height=\"674\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-1.png 944w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-1-768x548.png 768w\" sizes=\"auto, (max-width: 944px) 100vw, 944px\" \/><\/img><\/figure><\/li>\n\n\n\n<li>Titular Real. La sociedad presenta por primera vez o actualiza los datos de identificaci\u00f3n del titular real.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"961\" height=\"482\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-2.png\" alt=\"Sage\" class=\"wp-image-15122\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-2.png 961w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-2-768x385.png 768w\" sizes=\"auto, (max-width: 961px) 100vw, 961px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><u>PYME (Cuadro MPa5)<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valoraci\u00f3n y variaciones del valor de Inversiones financieras valoradas a valor razonable.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"959\" height=\"313\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-3.png\" alt=\"Sage\" class=\"wp-image-15123\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-3.png 959w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-3-768x251.png 768w\" sizes=\"auto, (max-width: 959px) 100vw, 959px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"542\" height=\"34\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Flecha.jpg\" alt=\"Sage\" class=\"wp-image-15125\"\/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1402\" height=\"553\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-4.png\" alt=\"Sage\" class=\"wp-image-15126\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-4.png 1402w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2019\/05\/Cuentas-Anuales-4-768x303.png 768w\" sizes=\"auto, (max-width: 1402px) 100vw, 1402px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<p>La orden entr\u00f3 en vigor el d\u00eda siguiente al de su publicaci\u00f3n, es decir, el 25 de mayo de 2019. La utilizaci\u00f3n del modelo ser\u00e1 obligatoria para con posterioridad a la publicaci\u00f3n.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscr\u00edbete a la newsletter de Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Recibe nuestros consejos m\u00e1s recientes directamente en la bandeja de entrada de tu correo electr\u00f3nico.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-263a5c00-99e4-4e71-8421-469deda8e674\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Suscr\u00edbete<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfA qu\u00e9 afecta? A la presentaci\u00f3n de Cuentas Anuales en el Registro Mercantil de Consolidads, PyMEs, Abreviado y Normal. \u00bfA qui\u00e9n afecta? Los sujetos obligados a presentar las Cuentas Anuales en los formatos afectados en el Registro Mercantil. \u00bfC\u00f3mo afecta? PYME (Cuadro MPa5) \u00bfCu\u00e1ndo afecta? La orden entr\u00f3 en vigor el d\u00eda siguiente al de [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10160,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[260],"coauthors":[670],"class_list":["post-15120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Azul.png","imagine_tags":{"260":"Legal"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/15120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=15120"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/15120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10160"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=15120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=15120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=15120"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=15120"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=15120"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=15120"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=15120"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=15120"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=15120"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=15120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}