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The Undersecretariat of the Ministry of Defence has approved an extension of the document series retention schedule by incorporating new management tables (Art. 6.1 RD 1164/2002). This resolution complements the first part of the schedule approved in 2021, specifically regulating the management of economic expenditure files, such as office supplies and taxes (CALCONMDEF-T043 and T044). The objective is to rationalise document processing and ensure the preservation of those with historical value.
For the Ministry of Defence's peripheral units (Delegations, Sub-delegations, Defence Attachés, and Defence Counsellors), the regulation establishes the procedure for destroying copies of supporting accounts after a 2-year period, provided that the originals are sent to central units for archiving and auditing (CALCONMDEF-T043/T044). This optimises document management and archive space abroad.
The tax team reviews your specific situation.
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