Regulace účetnictví a podmínky pro podnikání ve Španělsku

This Thesis brings closer the Kingdom of Spain, which offers a wide range of opportunities and high-quality conditions for life and business. It focuses on the potential Czech businessman, who is considering entry into this country. Therefore, it sporadically contains comments on the situation in the Czech Republic. Although only marginally, the Thesis outlines from the beginning also other specifics according to Spain as important phone numbers, opening hours and a brief geographical overview of the Kingdom. Another section is devoted to the business sector in accordance with structure of economic sectors, types of business entities and their establishment. It also briefly represents taxation connected with entrepreneurial activity. The most significant and most important part is oriented on the Spanish accountancy, which is primarily based on Spanish legislation. Means of the Commercial Code and royal decrees defines accounting of larger companies, shortly, accounting of subjects marked as PYMES. Another part of Thesis is devoted to auditing -- inseparable part of book-keeping area. Before the concluding words is located a page containing opinions of people doing business in Spain and a summary of the current situation in the country for entrepreneurs.