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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.4.3 Obligaciones contables y registrales

Mercantile activities:accounting adjusted to the Commercial Code and to the General Charts of Accounts

Non-commercial activities in accordance with the Commercial Code (agricultural, livestock and handicraft activities, understood as sales of objects made by craftsmen when they are made by them in their workshops): libros registro de ventas e ingresos, de compras y gastos y bienes de inversión.

Professional activities: libros registro de ingresos, de gastos, de bienes de inversión y de provisiones de fondos y suplidos.