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Spanish Accounting

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Materials and Sources

The official Spanish sources the course is built on, and the course's own materials that students receive.

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The course is built on official sources: anything asserted in class must be traceable back to a rule or an official instruction. That matters in a profession where an error costs the client money and where citing a blog summary carries no weight in a dispute with the tax authorities.

Official sources

Source What it is used for
Agencia Tributaria — practical manuals on VAT, income tax and corporate tax, plus instructions for each return The principal tax reference across both stages
Seguridad Social — the self-employed scheme, Import@ss and the RED system Contribution and payroll modules
BOE — consolidated codes: tax legislation and the General Accounting Plan Chart of accounts, statutes and tracking amendments
ICAC — accounting rulings Complex or contested entries in the company stage
Registradores — the Commercial Registry Filing annual accounts and legalising books

One skill practised throughout the course is finding the current wording of a rule independently, rather than relying on last year’s notes.

Tools

Resource What it is used for
Holded Training and the programme for accounting practices The practical block inside the accounting software
Holded’s MCP server and the connection guide Connecting an AI assistant to accounting data
Anthropic’s documentation on prompting and configuring assistants The AI agents block

Professional bodies

AECE (the association of accounting and tax experts), REAF at the General Council of Economists, and the professional association of administrative agents. These serve as a source of tax news and as a professional network after the course.

Course materials

Alongside the official sources, students receive a set of the course’s own materials in Russian:

  • An ES–RU glossary of more than 200 terms, plus a table mapping the familiar chart of accounts onto the PGC.
  • Video lessons of 15 to 25 minutes for every module.
  • Step-by-step guides to each return: 036, 303, 130, 111, 115, 390, 347, 200 and 202.
  • Three end-to-end cases: an autónomo in IT, an autónomo letting property and providing services, and a company with a non-resident shareholder.
  • Holded demonstration accounts preloaded with those cases.
  • A prompt library and ready-made workflows for a practice’s AI assistant.
  • A tax calendar in Russian.
  • A test question bank of more than 300 items.