Categorization (PGC)
When you register a purchase, it isn't left as a generic expense: it lands in a group-6 account of the Spanish chart of accounts (PGC). That way your books reflect what kind of expense it is (utilities, external services, purchases of goods…), not just how much you paid.
Each expense in its account
When you drop a purchase PDF, the AI agent proposes an expense account in addition to extracting base, VAT and total. It's an account in group 6 of the PGC, the expense family. Typical examples:
600— purchases of goods.621— leases and royalties.626— banking and similar services.628— utilities (electricity, water, communications).629— other services.
The specific account depends on the type of expense. The idea is that your ledger and your P&L come out well classified without you having to think about PGC codes.
Editable: you can correct the agent
The agent's proposal is a starting point, not a mandate. If an expense landed in an account that isn't the one you use, change it. The correction is stored on the expense and the journal entry is recomputed.
Correcting the agent teaches your judgment to the system: if you usually classify a given supplier in a given account, lean on rules so you don't have to repeat the correction.
Difference from categories and rules
It helps to keep two layers apart:
| Layer | What it is | Where it's used |
|---|---|---|
| PGC account (group 6) | The official accounting account of the expense | In the journal entry and the tax models |
| Category / rule | Operational classification for recurring spend | On bank movements, via rules |
For recurring bank spend (subscriptions, fees, utilities), Firefly-style rules auto-categorize by what the movement description says. That's managed per expense category and explained in Expense categories and Auto-categorization rules.
Why it matters
Good categorization isn't cosmetic:
- Reliable P&L — every euro of expense in its line.
- Correct tax models — the
303and the rest are prepared from the real ledger, so the accounting account carries all the way to the tax. - Spend analysis — you can see where the money goes by type, not just by supplier.
Related
- Spanish chart of accounts — how the account plan is organized.
- Import invoices with AI — where the account proposal comes from.
- Input VAT and reverse charge — the other half of the purchase entry.