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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.6.3 Accounting and registration obligations

It is mandatory to keep, during the limitation period, the invoices issued and received and the supporting documents for the modules applied.

If depreciation is carried out, the investment property record book must be kept.

If the net return is calculated by the volume of operations (for example, in agricultural, livestock, forestry and natural product processing activities), a sales or income record book must be kept.