Document retention periods: Spain
How long a company must keep invoices, accounting books, payroll, personnel files and tax records, with the law and article behind each period. Where the legal text could not be confirmed, the row says so instead of showing a guess.
Verified on 7 August 2026 and correct to the best of our research at that date. Retention law changes, and the period for a specific document can depend on your sector, contract terms, or an open tax audit. Treat this as a starting point and confirm with your accountant or lawyer before you dispose of anything.
Spain
6 / 7 document types confirmed
Invoices, issued and received
4-6 years
- The clock starts
- 4 years (tax): from the day after the end of the statutory period for filing the return or self-assessment for the period (art. 67.1 LGT). 6 years (commercial): from the last entry made in the books. The AEAT only requires 4 years, but the business owner is bound to 6 by the Código de Comercio
- Legal basis
Ley 58/2003, General Tributaria, art. 66 y 67 (prescripción de 4 años) y art. 70.2, que obliga a cumplir el plazo previsto en la normativa mercantil cuando este sea superior; Real Decreto 1619/2012, Reglamento de facturación, art. 19 y 20, que no fijan plazo propio sino que remiten al de la Ley General Tributaria; Código de Comercio, art. 30.1 (6 años para el empresario). Sin cambios recientes: el Reglamento Verifactu (RD 1007/2023) impone requisitos técnicos y remite también al plazo de la Ley General Tributaria, no establece uno distinto
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Accounting ledgers and annual accounts
6 years
- The clock starts
- from the last entry made in the books
- Legal basis
Código de Comercio, art. 30.1: "Los empresarios conservarán los libros, correspondencia, documentación y justificantes concernientes a su negocio, debidamente ordenados, durante seis años, a partir del último asiento realizado en los libros, salvo lo que se establezca por disposiciones generales o especiales". Confirmado por la Agencia Tributaria, que advierte de que este plazo mercantil es más largo que la prescripción fiscal de 4 años
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Payroll records
4 years
- The clock starts
- the law does not expressly set the starting day: in practice the period is counted from the date of the salary receipt or of the contribution document. For contribution debts, the 4 year limitation period of art. 24 LGSS runs from the end of the statutory payment period
- Legal basis
Real Decreto Legislativo 5/2000 (LISOS), art. 21.1: es infracción leve no conservar durante cuatro años la documentación que acredita el cumplimiento de las obligaciones de afiliación, altas, bajas y variaciones, así como los documentos de cotización y los recibos justificativos del pago de salarios y del pago delegado de prestaciones. Concordante con el art. 24 del RDL 8/2015 (LGSS), que fija en cuatro años la prescripción de las deudas por cuotas y de las sanciones. El registro diario de jornada también 4 años (Estatuto de los Trabajadores, art. 34.9). Como justificante contable, el Código de Comercio, art. 30 lleva el plazo a 6 años
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Employee personnel files
Not confirmed
- Why this row is empty
- Spanish law sets no single, express retention period for the personnel file: the four year figure often quoted is derived from limitation periods (art. 21.1 LISOS and art. 24 LGSS), not from a duty to keep the file. Art. 21.1 LISOS only covers documentation on affiliation, registrations, deregistrations and changes, contribution documents and salary receipts, which are shown under payroll, and not contracts, evaluations, disciplinary records or CVs. Art. 23 of Ley 31/1995 (LPRL) requires occupational risk prevention documentation to be kept available to the labour authority and sent to it when the business ceases its activity, but sets no period in years. No single period is shown because deleting the file after four years could be premature, while the GDPR principle of data minimisation limits how long personal data may be kept, so the period should be confirmed for your case.
Tax returns and supporting records
4-10 years
- The clock starts
- 4 years: from the day after the end of the statutory period for filing the return or self-assessment for the period (art. 67.1 LGT). 10 years: from the day after the end of the statutory period for filing the return or self-assessment for the financial year in which the right to offset the tax base or tax liability, or to apply the deduction, arose (art. 66 bis.2 LGT)
- Legal basis
Ley 58/2003, General Tributaria, art. 66 y 67 (prescripción de 4 años); art. 66 bis.2 y art. 70.3 (10 años para iniciar la comprobación de bases o cuotas compensadas o pendientes de compensación y de deducciones aplicadas o pendientes de aplicación, redacción dada por la Ley 34/2015). Sin cambios posteriores en el texto consolidado vigente
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Commercial contracts
5-6 years
- The clock starts
- 5 years: from the time performance of the obligation can be demanded (art. 1964.2 CC). 6 years: from the last entry made in the books. The longest period applicable to the business applies
- Legal basis
Código Civil, art. 1964.2: las acciones personales que no tengan plazo especial prescriben a los cinco años (plazo reducido de 15 a 5 por la disposición final 1 de la Ley 42/2015). Código de Comercio, art. 30.1: el empresario conserva 6 años la documentación y los justificantes concernientes a su negocio, contratos incluidos. En Cataluña el plazo general de prescripción es de 10 años: Codi civil de Catalunya, art. 121-20
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Bank statements and payment records
6 years
- The clock starts
- from the last entry made in the books. For obliged entities under Ley 10/2010, the 10 years run from the end of the business relationship or the execution of the occasional transaction
- Legal basis
Código de Comercio, art. 30.1: los extractos y justificantes de pago son "documentación y justificantes concernientes a su negocio". Ninguna norma cita expresamente los extractos bancarios, el plazo se deriva de este artículo. A efectos fiscales bastan 4 años (Ley 58/2003, art. 66). Los sujetos obligados en prevención del blanqueo conservan 10 años: Ley 10/2010, art. 25
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