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BOE-A-2026-6200 ·16 March 2026 ·Resolution Low impact
Tax

General State Administration: authorisation for the destruction of documentary series and approval of retention schedules

The Undersecretariat of the Ministry of Territorial Policy and Democratic Memory has authorised the destruction of documentary series from the General State Administration held in its archives. The resolution approves retention schedules regulating destruction periods, archival permanence, and access rules for files concerning general provisions and payroll records (Article One). The procedure complies with the findings of the Superior Commission for the Classification of Administrative Documents from 2017 and 2025.

In 2 key points

  1. Permanent retention of payrolls predating 1940 and those affected by Art. 26.2 of Law 20/2022 (Opinion 44/2025). (Dictamen CSCDA 44/2025)
  2. Destruction of payrolls dated after 1940 following periods of 6 years in the central archive and 15 years in the intermediate archive (Opinion 44/2025). (Dictamen CSCDA 44/2025)

How it affects those involved

For human resources management units, the paymaster's office, and the Ministry's ICT units, the regulation establishes custody periods for public employee payrolls. Permanent retention is mandated for payrolls predating 1940 and those affected by the Law on Democratic Memory (Opinion 44/2025). For all other payrolls dated after 1940, a destruction period of between 80 and 100 years is established following their time in the central and intermediate archives (Opinion 44/2025).

Lifecycle

2026-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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