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V1640-19 ·1 July 2019 ·consulta-vinculante Medium impact
Tax

Supporting documents for Personal Income Tax (IRPF) must be kept until the Administration's right to determine the tax debt has expired

A taxpayer asks how long they must keep the documents justifying their Personal Income Tax (IRPF) return and tax data. The Directorate General of Taxes (DGT) responds that the obligation to retain these supporting documents remains in effect as long as the statute of limitations for the Administration to determine the tax debt has not expired.

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Lifecycle

2019-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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