Foundations have until 30 June to approve their annual accounts, since for approval the Board has six months from the closing date of the previous financial year (i.e. 31 December 2021, if it coincides with the calendar year). Once the accounts have been approved, foundations registered in Catalonia have thirty days to file their presentation. On the other hand, in the case of foundations registered in the Register of Foundations of competences of the state, they only have ten working days for the presentation of the annual accounts to the protectorate, after which the…
