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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 retain invoices issued and received and supporting documents for the modules applied during the limitation period.

If amortizations are made, the investment assets register must be kept.

If net income 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.