How long should you retain records? · Spain

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Spain

How long must expense evidence be retained?

The Commercial Code requires business books and supporting records for 6 years from the last entry. Retain records longer if they have continuing tax effects or concern ongoing proceedings.

How long should invoices and expense claims be kept?

The Commercial Code requires business books and supporting records for 6 years from the last entry. Retain records longer if they have continuing tax effects or concern ongoing proceedings. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.