In Spain an audit is mandatory when:

(1) In two consecutive years
(2) at least two of the following three requirements are met:
1. The sales volume is higher than 5.700.000 €
2. The balance sheet total is higher than 2.850.000 €
3. The company has more than 50 employees

For a number of activities the audit is mandatory under any circumstance. Information can be requested from Euro Economics.

Mandatory audits can also be required from the parent company in case the sales volume of the Spanish subsidiary exceeds a certain percentage value of the total group sales volume.