Sectorial adaptations of the General Chart of Accounts

In this section we present the different sectorial adaptations to the General Chart of Accounts.

Is it mandatory to apply the sectorial adaptations of the PGC?

When keeping our accounts, we must take into account whether there is any specific sectoral adaptation that applies to us and put it into practice.

Many operations and particular circumstances of the activity carried out will not be included in the PGC and it will be the sectoral adaptation itself that will tell us how to keep the relevant accounting records.

Therefore, it will be compulsory to keep the accounts in accordance with the sectoral adaptation that applies to your company.

What sectoral adaptations exist in the PGC?

The following sectoral adaptations are currently published:

  • Non-profit entities (Royal Decree 1491/2011, of 24 October).
  • Air transport companies (Order of 18 December 2001).
  • Companies in the wine sector (Order of 11 May 2001).
  • Sports limited companies (Order of 27 June 2000).
  • Companies in the water sector (Order of 10 December 1998).
  • Electricity companies (Royal Decree 437/1998 of 20 March 1998).
  • Health care companies (Order of 23 December 1996).
  • Real estate companies (Order of 28 December 1994, amended by Order of 11 May 2001).
  • Sports federations (Order of the Ministry of Economy and Finance of 2 February 1994).
  • Construction companies (Order of the Ministry of Economy and Finance of 27 January 1993).
  • Public infrastructure concessionaires (Order EHA/3362/2010, of 23 December).
  • Cooperative societies (Order EHA/3360/2010, of 21 December).
  • Public companies operating under certain circumstances (Order EHA/733/2010, of 25 March).
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