pgc-espanol

pgc-espanol is a skill for Claude Code from rubenzarroca/pacioli. It costs 82 tokens per session (2,676 once invoked), scanned A, original, Apache-2.0.

Reference knowledge for Spain’s PGC 2007, the official accounting plan that organizes accounts and explains how they appear in financial statements.

In plain words
What is it for?
Use it when reading Holded data, accounting accounts, journal entries, balance sheets, income statements, or other Spanish bookkeeping information.
Why use it?
It helps interpret accounting data consistently instead of treating account numbers and balances as unexplained values.

Skill for Claude Code

Written for Claude Code: user-invocable in frontmatter.

Good fit Use it when reading Holded data, accounting accounts, journal entries, balance sheets, income statements, or other Spanish bookkeeping information.

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Install with agentmods
npx agentmods add skills/rubenzarroca/pacioli/pgc-espanol
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add rubenzarroca/pacioli --skill pgc-espanol
Clone the repo
git clone --depth 1 https://github.com/rubenzarroca/pacioli

Made for: Claude Code.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for pgc-espanol

README.md
[![agentmods](https://agentmods.dev/badge/skills/rubenzarroca/pacioli/pgc-espanol/github.svg)](https://agentmods.dev/skills/rubenzarroca/pacioli/pgc-espanol)
Your own site
<a href="https://agentmods.dev/skills/rubenzarroca/pacioli/pgc-espanol"><img src="https://agentmods.dev/badge/skills/rubenzarroca/pacioli/pgc-espanol/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for pgc-espanol

Your own site · 80×15
<a href="https://agentmods.dev/skills/rubenzarroca/pacioli/pgc-espanol"><img src="https://agentmods.dev/badge/skills/rubenzarroca/pacioli/pgc-espanol.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 82 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,676 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00082 $0.02676
Opus 5 $0.00041 $0.01338
Sonnet 5 $0.00016 $0.00535
Haiku 4.5 $0.00008 $0.00268

Measured 10d ago against content hash be2cbc57b4a6, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-10, from the pricing page.

Security

Grade A, and why

pgc-espanol scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 10d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/pgc-espanol/SKILL.md · 185 lines

How it starts

The opening of the file, as written. The whole thing — 185 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Plan General Contable Español (PGC 2007)

Referencia operativa del Real Decreto 1514/2007 para interpretar datos contables procedentes de Holded.


1. Estructura del PGC — Grupos del cuadro de cuentas

Grupos de balance (cuentas patrimoniales)

Grupo Nombre Naturaleza Aparece en
1 Financiación básica Acreedora (Patrimonio neto + Pasivo no corriente) Balance — Patrimonio neto y Pasivo
2 Inmovilizado Deudora (Activo no corriente) Balance — Activo
3 Existencias Deudora (Activo corriente) Balance — Activo
4 Acreedores y deudores por operaciones comerciales Mixta (ver subcuentas) Balance — Activo o Pasivo
5 Cuentas financieras Mixta (ver subcuentas) Balance — Activo o Pasivo

Grupos de gestión (cuentas de resultados)

Grupo Nombre Naturaleza Aparece en
6 Compras y gastos Deudora (gasto) Cuenta de pérdidas y ganancias
7 Ventas e ingresos Acreedora (ingreso) Cuenta de pérdidas y ganancias

Grupos especiales (ECPN)

Grupo Nombre Función
8 Gastos imputados al patrimonio neto Recogen variaciones de valor que no pasan por PyG
9 Ingresos imputados al patrimonio neto Recogen variaciones de valor que no pasan por PyG

Los grupos 8 y 9 se usan para operaciones como ajustes por cambio de valor de instrumentos financieros, subvenciones de capital, diferencias de conversión, etc. Se cierran contra cuentas del grupo 1 (13x).

Nota: Este documento se basa en el PGC 2007 (RD 1514/2007), actualizado por el RD 1/2021 (reforma de instrumentos financieros y reconocimiento de ingresos, NIIF 9/15). La mayoría de pymes en Holded aplican el PGC-Pymes (RD 1515/2007), que simplifica los grupos 8 y 9 y las normas de instrumentos financieros. Las diferencias son menores para operaciones habituales.


2. Lógica debe/haber por naturaleza de la cuenta

Read the full file on GitHub · 185 lines

Files

What ships with it

3 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 10d ago First seen · 185 lines · 82 tokens per session scan A be2cbc57b4a6

Subscribe to this mod's changes

pgc-espanol is a skill published in the GitHub repository rubenzarroca/pacioli (2 stars, last pushed 6mo ago), licensed Apache-2.0. It adds 82 tokens to every session and 2,676 once invoked, about $0.0004 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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