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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.6.3 Obligaciones contables y registrales

Es obligatorio conservar durante el plazo de prescripción, las facturas emitidas, recibidas y los justificantes de los módulos aplicados.

Si se practican amortizaciones debe llevarse el libro registro de bienes de inversión.

If the net income is calculated by volume of operations (for example, in agricultural, livestock farming, forestry activities and natural product transformation services), a ledger of sales and income must be kept.