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V1640-19 1 July 2019 · SG de Tributos Criterion in force
IRPF · obligaciones tributarias formales

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.

The question raised

The consultant wishes to know how many years an individual must keep the documents justifying the filing of the Personal Income Tax return, as well as the documents certifying tax data (income certificates, donation certificates, invoices, ...).

The DGT's ruling

The obligation to retain invoices, documents, and supporting evidence linked to a tax obligation remains as long as the Administration's right to determine the corresponding debt has not expired. In the case of Personal Income Tax (IRPF), taxpayers must retain supporting evidence and documents certifying operations, income, expenses, earnings, reductions, and deductions during the statute of limitations period. Notwithstanding, the obligation to justify the origin of data from expired periods remains if such data takes effect in non-expired periods or in cases of offsetting tax bases or deductions.

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