Log in

How long to keep business invoices and receipts in Spain

Published on · Reviewed on · Taxes · 5 min read

The boxes of ten-year-old receipts and the «just in case» folder have an explanation: nobody is quite sure how long things have to be kept. The short answer in Spain is at least four years, counted from the end of the filing period for the return, not from the invoice date. But some cases need longer. Here is each period with its rule and an example with dates.

1. The general rule: for as long as the Tax Agency can review

The Spanish invoicing regulation requires you to keep, for the period set by the General Tax Act (Law 58/2003), the invoices you receive, copies of the invoices you issue (simplified ones too) and the supporting accounting documents (article 19.1). The VAT Act says the same in other words: they are kept for the VAT limitation period (article 165.Uno).

That period is four years: the General Tax Act says the Administration's right to assess the tax debt lapses after four years (article 66). And it starts counting from the day after the regulatory deadline for filing the relevant return ends (article 67.1).

2. An example with dates

An expense invoice received in February 2026 goes on the Form 303 for the first quarter of 2026. That Form 303 is filed by 20/04/2026. The four-year period starts counting the following day, 21/04/2026, so that invoice has to be kept at least until April 2030.

And that period can get longer: it is interrupted, for example, by any action by the Tax Agency to check that tax that you are formally notified of (article 68.1). If you get a request for information, keep everything related to it until it is closed.

3. When you need to keep things longer

  • Capital goods. If the VAT you deduct on a purchase is subject to an adjustment period, such as for something you will use for several years, the invoice is kept for that period and the four following years (article 165.Uno of the VAT Act).
  • Losses or deductions you carry forward. If you offset tax bases or amounts from previous years, or apply pending deductions, the Tax Agency can check them for ten years (article 66 bis.2 of the General Tax Act). And the duty to justify that data remains even if the year it arose in has already lapsed (article 70.3).
  • The EU VAT One-Stop Shop. If you sell to EU consumers through the One-Stop Shop, the record of those sales is kept for ten years from the end of the year in which the sale took place (article 163 duovicies of the VAT Act).
  • The Commercial Code. It requires business owners to keep their books, correspondence, documentation and supporting documents for six years from the last entry made in the books (article 30). Ask your accountant whether it applies in your case. Keeping things for six years covers both this period and the four-year one.
WhatHow longRule
Invoices received, copies of those issued and supporting documents4 years from the end of the filing periodInvoicing regulation, art. 19; General Tax Act, arts. 66 and 67
Invoices for capital goods with an adjustment periodThe adjustment period plus 4 yearsVAT Act, art. 165
Supporting documents for losses or deductions carried forwardUp to 10 years so they can be checkedGeneral Tax Act, art. 66 bis
Record of One-Stop Shop sales10 years from the end of the year of the saleVAT Act, art. 163 duovicies
Business books and documentation6 years from the last entryCommercial Code, art. 30

4. How to keep them

  • On paper or digitally. The VAT Act allows keeping them by electronic means as well, and in that case you must guarantee the Tax Agency online access and download (article 165).
  • With their original content and in order (article 19.2 of the invoicing regulation). A copy that cannot be read properly, or an altered invoice, no longer keeps its original content.
  • Someone else can keep them for you, such as your accountant or a piece of software, but you remain responsible (article 19.3).

The receipts you upload to Plentia are kept with each expense, and you can download everything that is yours in a ZIP whenever you want. Try it free for 14 days, no card needed, or look at the demo first.

Summary

  1. Keep invoices and supporting documents for at least four years, counted from the day after the filing deadline of the return they belong to.
  2. A check by the Tax Agency makes the period longer.
  3. Capital goods: their adjustment period plus four years.
  4. Losses or deductions carried forward: up to ten years. One-Stop Shop: ten years.
  5. The Commercial Code talks about six years: ask your accountant whether it applies to you.

Sources

This article explains the general rule with its official sources. Your case may have exceptions: it doesn't replace your accountant.

Plentia does it with all your orders

What you really keep, every day, and the quarter ready for your accountant.

Free Trial
See the demo

Keep reading

· TaxesThe EU VAT One Stop Shop (OSS) for online storesThe EU-wide €10,000 threshold, registering with form 035, filing Form 369 each quarter and what to check in your store to charge the right VAT. · TaxesSimplified invoices, full invoices and returns in ecommerceWhen a simplified invoice is allowed (€400 and €3,000), what a full invoice needs and how to issue a corrective invoice for a return, with an example. · TaxesDeductible expenses for a self-employed online store owner in SpainWhat income tax and VAT each require to deduct an expense, the 5% hard-to-justify allowance capped at €2,000 and home utilities.