{"id":1656,"date":"2026-09-15T10:00:00","date_gmt":"2026-09-15T08:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1656"},"modified":"2026-10-14T13:10:21","modified_gmt":"2026-10-14T11:10:21","slug":"planera-revision-2026-val-av-revisor","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/planera-revision-2026-val-av-revisor\/","title":{"rendered":"Planera revisionen 2026: val av revisor f\u00f6re den 31 december och f\u00f6rberedelse av bokslutet"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>Om ditt bolag ska l\u00e5ta revidera r\u00e4kenskaperna f\u00f6r 2026 m\u00e5ste bolagsst\u00e4mman v\u00e4lja revisor innan r\u00e4kenskaps\u00e5ret \u00e4r slut, det vill s\u00e4ga f\u00f6re 2026-12-31 om r\u00e4kenskaps\u00e5ret sammanfaller med kalender\u00e5ret (art. 264.1 i spanska aktiebolagslagen, LSC). Ett val i god tid g\u00f6r det m\u00f6jligt att planera inventeringen av varulager, de externa bekr\u00e4ftelserna och tidsplanen f\u00f6r bokslutet. Gr\u00e4nsv\u00e4rdena f\u00f6r lagstadgad revision \u00e4r fortfarande de som anges i art. 263.2 LSC.<\/div>\n<h2>Vilka som ska l\u00e5ta revidera r\u00e4kenskaperna f\u00f6r 2026<\/h2>\n<p>Enligt art. 263.2 i spanska aktiebolagslagen (lagen om kapitalbolag) (LSC) \u00e4r bolag undantagna om de under tv\u00e5 p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r, p\u00e5 respektive balansdag, uppfyller minst tv\u00e5 av dessa villkor:<\/p>\n<ul>\n<li>Balansomslutning p\u00e5 h\u00f6gst 2\u00a0850\u00a0000\u00a0\u20ac.<\/li>\n<li>Nettooms\u00e4ttning p\u00e5 h\u00f6gst 5\u00a0700\u00a0000\u00a0\u20ac.<\/li>\n<li>Medelantal anst\u00e4llda p\u00e5 h\u00f6gst 50.<\/li>\n<\/ul>\n<p>Under det f\u00f6rsta r\u00e4kenskaps\u00e5ret efter bildande, ombildning eller fusion r\u00e4cker det att uppfylla tv\u00e5 av de tre villkoren p\u00e5 balansdagen (art. 263.3). Storleken \u00e4r dessutom inte det enda sk\u00e4let: spanska revisionsf\u00f6rordningen (kungligt dekret 2\/2021) f\u00f6reskriver revisionsplikt f\u00f6r f\u00f6retag som under ett r\u00e4kenskaps\u00e5r f\u00e5r offentliga bidrag eller st\u00f6d p\u00e5 mer \u00e4n 600\u00a0000\u00a0\u20ac (andra till\u00e4ggsbest\u00e4mmelsen) eller som ing\u00e5r kontrakt med den offentliga sektorn p\u00e5 mer \u00e4n 600\u00a0000\u00a0\u20ac, om beloppet \u00f6verstiger 50\u00a0% av nettooms\u00e4ttningen (tredje till\u00e4ggsbest\u00e4mmelsen). Om du f\u00f6rvaltar EU-medel b\u00f6r du ocks\u00e5 l\u00e4sa om <a href=\"\/sv\/blog\/nextgenerationeu-slutspurt-delmal-aterhamtningsplan\/\">slutspurten f\u00f6r \u00e5terh\u00e4mtningsplanen<\/a>.<\/p>\n<p><strong>Om de nya gr\u00e4nsv\u00e4rdena.<\/strong> Lagf\u00f6rslaget 121\/000075 om \u00e4ndring av f\u00f6retagens storlekskriterier f\u00f6r finansiell rapportering f\u00f6reslog att gr\u00e4nserna i art. 263.2 skulle h\u00f6jas till 3\u00a0565\u00a0000\u00a0\u20ac i balansomslutning, 7\u00a0125\u00a0000\u00a0\u20ac i nettooms\u00e4ttning och 50 anst\u00e4llda. Det f\u00f6rf\u00f6ll den 6 oktober 2026 n\u00e4r det spanska parlamentet uppl\u00f6stes, utan att ha antagits, s\u00e5 du ska planera utifr\u00e5n de g\u00e4llande gr\u00e4nsv\u00e4rdena.<\/p>\n<h2>Tidsfrister och regler f\u00f6r valet<\/h2>\n<p>Enligt art. 264.1 LSC ska revisorn v\u00e4ljas av bolagsst\u00e4mman \u201dinnan det r\u00e4kenskaps\u00e5r som ska revideras har avslutats\u201d, f\u00f6r en inledande period p\u00e5 mellan tre och nio \u00e5r fr\u00e5n b\u00f6rjan av det f\u00f6rsta reviderade r\u00e4kenskaps\u00e5ret. N\u00e4r perioden har l\u00f6pt ut till\u00e5ter spanska revisionslagen att uppdraget f\u00f6rl\u00e4ngs med perioder p\u00e5 h\u00f6gst tre \u00e5r i taget (art. 22.1 LAC).<\/p>\n<p>Om bolagsst\u00e4mman inte v\u00e4ljer revisor i tid trots att den \u00e4r skyldig att g\u00f6ra det, eller om den valda revisorn inte accepterar eller inte kan ut\u00f6va uppdraget, kan styrelsen eller vilken del\u00e4gare som helst beg\u00e4ra att handelsregistratorn utser en revisor (art. 265.1 LSC). \u00c4ven bolag som inte \u00e4r revisionspliktiga kan bli reviderade: del\u00e4gare med minst 5\u00a0% av kapitalet kan beg\u00e4ra en revisor hos handelsregistratorn inom tre m\u00e5nader efter balansdagen (art. 265.2 LSC).<\/p>\n<p>F\u00f6r f\u00f6retag som \u00e4r revisionspliktiga p\u00e5 grund av bidrag eller kontrakt med den offentliga sektorn anger fj\u00e4rde till\u00e4ggsbest\u00e4mmelsen i kungligt dekret 2\/2021 att valet \u201dska i vart fall g\u00f6ras innan det r\u00e4kenskaps\u00e5r som ska revideras har avslutats\u201d. Det l\u00f6nar sig att vara ute i god tid.<\/p>\n<h2>V\u00e4gledande tidsplan f\u00f6r ett r\u00e4kenskaps\u00e5r som avslutas 2026-12-31<\/h2>\n<table>\n<thead>\n<tr>\n<th>Tidpunkt<\/th>\n<th>\u00c5tg\u00e4rd<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>F\u00f6re 2026-12-31<\/td>\n<td>St\u00e4mmobeslut om val av revisor och uppdragsbrev<\/td>\n<\/tr>\n<tr>\n<td>Oktober\u2013december 2026<\/td>\n<td>Planeringsm\u00f6te och, vid behov, f\u00f6rberedande granskning<\/td>\n<\/tr>\n<tr>\n<td>2026-12-31<\/td>\n<td>Fysisk inventering av varulager i n\u00e4rvaro av revisorn<\/td>\n<\/tr>\n<tr>\n<td>Januari\u2013februari 2027<\/td>\n<td>Utskick och uppf\u00f6ljning av bekr\u00e4ftelser fr\u00e5n banker, kunder, leverant\u00f6rer och advokater<\/td>\n<\/tr>\n<tr>\n<td>Senast 2027-03-31<\/td>\n<td>Styrelsens uppr\u00e4ttande av \u00e5rsbokslutet (art. 253.1 LSC)<\/td>\n<\/tr>\n<tr>\n<td>Senast 2027-06-30<\/td>\n<td>Ordinarie bolagsst\u00e4mma som fastst\u00e4ller r\u00e4kenskaperna (art. 164.1 LSC)<\/td>\n<\/tr>\n<tr>\n<td>M\u00e5naden efter fastst\u00e4llelsen<\/td>\n<td>Ingivande till handelsregistret (Registro Mercantil) tillsammans med revisionsber\u00e4ttelsen (art. 279.1 LSC)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Om de tv\u00e5 sista stegen kan du l\u00e4sa v\u00e5ra guider om <a href=\"\/sv\/blog\/ordinarie-bolagsstamma-faststallelse-arsbokslut-30-juni\/\">ordinarie bolagsst\u00e4mma och fastst\u00e4llelse av r\u00e4kenskaperna<\/a> och om <a href=\"\/sv\/blog\/ingivande-arsbokslut-handelsregistret-frist-registersparr\/\">ingivande av \u00e5rsbokslutet och registersp\u00e4rr<\/a>.<\/p>\n<h2>Vad du b\u00f6r planera med din revisor<\/h2>\n<ul>\n<li><strong>Inventering av varulager.<\/strong> Om varulagret \u00e4r v\u00e4sentligt ska revisorn, om det inte \u00e4r praktiskt om\u00f6jligt, n\u00e4rvara vid inventeringen (NIA-ES 501). Best\u00e4m datum, instruktioner och periodavgr\u00e4nsning.<\/li>\n<li><strong>Externa bekr\u00e4ftelser.<\/strong> Ta i god tid fram f\u00f6rteckningar \u00f6ver banker, kunder, leverant\u00f6rer och juridiska r\u00e5dgivare (NIA-ES 505).<\/li>\n<li><strong>Tidsplan och ansvariga.<\/strong> Kom \u00f6verens om datum f\u00f6r leverans av saldobalans, avst\u00e4mningar, anl\u00e4ggningsregister och dokumentation av v\u00e4sentliga transaktioner.<\/li>\n<li><strong>Fortsatt drift.<\/strong> Ta fram likviditetsprognoser med uttryckliga antaganden. Spaniens institut f\u00f6r redovisning och revision (ICAC), tillsynsmyndighet f\u00f6r revisorer, har en ny standard p\u00e5 omr\u00e5det ute p\u00e5 offentligt samr\u00e5d; vi f\u00f6rklarar den i <a href=\"\/sv\/blog\/icac-remiss-nia-es-570-reviderad\/\">v\u00e5r artikel om reviderade NIA-ES 570<\/a>.<\/li>\n<\/ul>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>Kan jag v\u00e4lja revisor 2027 f\u00f6r att revidera 2026?<\/h3>\n<p>Bolagsst\u00e4mman ska g\u00f6ra det innan det r\u00e4kenskaps\u00e5r som ska revideras \u00e4r slut. Om den inte g\u00f6r det kan styrelsen eller vilken del\u00e4gare som helst beg\u00e4ra att handelsregistratorn utser en revisor.<\/p>\n<h3>Hur l\u00e4nge g\u00e4ller valet?<\/h3>\n<p>Den inledande perioden \u00e4r tre till nio \u00e5r. D\u00e4refter kan uppdraget f\u00f6rl\u00e4ngas med perioder p\u00e5 h\u00f6gst tre \u00e5r.<\/p>\n<h3>P\u00e5verkar de nya gr\u00e4nsv\u00e4rdena mig redan 2026?<\/h3>\n<p>Nej. Lagf\u00f6rslaget f\u00f6rf\u00f6ll den 6 oktober 2026 n\u00e4r parlamentet uppl\u00f6stes. F\u00f6r bokslutet 2026 g\u00e4ller gr\u00e4nserna i art. 263.2 LSC.<\/p>\n<h2>Officiella k\u00e4llor<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Spanska lagen om kapitalbolag, konsoliderad text (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015, spanska revisionslagen, konsoliderad text (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021, spanska revisionsf\u00f6rordningen (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.congreso.es\/public_oficiales\/L15\/CONG\/BOCG\/A\/BOCG-15-A-75-1.PDF\" target=\"_blank\" rel=\"noopener\">BOCG, deputeradekongressen, serie A, nr 75-1: lagf\u00f6rslaget 121\/000075<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/\" target=\"_blank\" rel=\"noopener\">Spaniens institut f\u00f6r redovisning och revision (ICAC)<\/a><\/li>\n<\/ul>\n<p>Om du beh\u00f6ver v\u00e4lja revisor f\u00f6r r\u00e4kenskaps\u00e5ret 2026 eller vill organisera bokslutet i god tid kan v\u00e5rt team f\u00f6r <a href=\"\/sv\/tjanster\/revision-arsbokslut\/\">revision av \u00e5rsbokslut<\/a> hj\u00e4lpa dig. <a href=\"\/sv\/kontakt\/\">Kontakta oss<\/a> innan r\u00e4kenskaps\u00e5ret \u00e4r slut.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Uppdatering per 2026-10-08<\/b>Enligt deputeradekongressens \u00e4rendeblad anges lagf\u00f6rslaget 121\/000075 som \u201dAvslutat \u2013 (F\u00f6rfallet)\u201d sedan 2026-10-06, efter kungligt dekret 806\/2026 av den 5 oktober om uppl\u00f6sning av parlamentet (Cortes Generales) och utlysande av val (Spaniens officiella kung\u00f6relseblad, BOE, 2026-10-06). Det antogs aldrig, s\u00e5 gr\u00e4nsv\u00e4rdena i art. 263.2 LSC (2\u00a0850\u00a0000\u00a0\u20ac i balansomslutning, 5\u00a0700\u00a0000\u00a0\u20ac i nettooms\u00e4ttning och 50 anst\u00e4llda) g\u00e4ller fortfarande och \u00e4r de som till\u00e4mpas vid bokslutet 2026. En eventuell h\u00f6jning kr\u00e4ver ett nytt lagstiftningsinitiativ under den nya mandatperioden, utan f\u00f6rutsebart datum. Vi analyserar det i <a href=\"\/sv\/blog\/nya-gransvarden-revision-lagforslag\/\">v\u00e5r artikel om de nya gr\u00e4nsv\u00e4rdena f\u00f6r revision<\/a>.<\/div>\n<p>Om du beh\u00f6ver hela kalendern med tidsfrister (uppr\u00e4ttande, bolagsst\u00e4mma, ingivande och val av revisor), l\u00e4s v\u00e5r guide om <a href=\"\/sv\/blog\/kalender-arsbokslut-val-av-revisor\/\">kalendern f\u00f6r \u00e5rsbokslut och val av revisor<\/a>.<\/p>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Publicerad 2026-09-15. Granskad 2026-10-08. Inneh\u00e5llet \u00e4r endast informativt och ers\u00e4tter inte professionell r\u00e5dgivning i ditt specifika fall.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enligt art. 264.1 LSC ska revisorn v\u00e4ljas innan r\u00e4kenskaps\u00e5ret som ska revideras \u00e4r slut, f\u00f6r en inledande period p\u00e5 tre till nio \u00e5r. F\u00f6rordnande via handelsregistret enligt art. 265 LSC, fj\u00e4rde till\u00e4ggsbest\u00e4mmelsen i RLAC, g\u00e4llande gr\u00e4nsv\u00e4rden i art. 263.2 LSC och en planeringskalender med revisorn: inventering, externa bekr\u00e4ftelser och bokslut.<\/p>\n","protected":false},"author":1,"featured_media":428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"F\u00f6rbered bokslutet 2026 f\u00f6r revisionen: praktisk guide","ca_meta_desc":"Bolagsst\u00e4mman ska v\u00e4lja revisor innan r\u00e4kenskaps\u00e5ret som ska revideras \u00e4r slut. Tidsfrister i LSC, g\u00e4llande gr\u00e4nsv\u00e4rden och planering av bokslutet 2026.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[151],"tags":[],"class_list":["post-1656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-revision-av-rakenskaper"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Planera revisionen 2026: val av revisor f\u00f6re den 31 december och f\u00f6rberedelse av bokslutet - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/sv\/blog\/planera-revision-2026-val-av-revisor\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Planera revisionen 2026: val av revisor f\u00f6re den 31 december och f\u00f6rberedelse av bokslutet - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Enligt art. 264.1 LSC ska revisorn v\u00e4ljas innan r\u00e4kenskaps\u00e5ret som ska revideras \u00e4r slut, f\u00f6r en inledande period p\u00e5 tre till nio \u00e5r. 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