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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.
Cuestión planteada El consultante desea conocer cuántos años debe un particular guardar los documentos que justifican haber presentado la declaración del Impuesto sobre la Renta de las Personas Físicas, así como los documentos que acreditan los datos fiscales (certificados de ingresos, certificados de donaciones, facturas, ...).
La obligación de conservar facturas, documentos y justificantes vinculados a una obligación tributaria se mantiene mientras no haya prescrito el derecho de la Administración para determinar la deuda correspondiente. En el caso del IRPF, los contribuyentes deben conservar los justificantes y documentos acreditativos de las operaciones, rentas, gastos, ingresos, reducciones y deducciones durante el plazo de prescripción. No obstante, la obligación de justificar la procedencia de datos de periodos prescritos se mantiene si estos surten efectos en periodos no prescritos o en supuestos de compensación de bases o deducciones.
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