Chart of Accounts (Spain) Image showing the banker Jacob Fugger reunited with his CFO Matth us Schwarz gold in the Office of General Accounting Plan (PGC) is the legal text that regulates accounting firms in Spain. It was approved by Royal Decree 1514/2007 of 16 November, to adapt to European accounting standards and develop a flexible and open text book. It has been approved by Royal Decree 1515/2007 of 16 November a specific plan for SMBs.