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

5.6.4 Formal obligations

Keep a copy of the receipts proving payment of compensation. These receipts will be issued by the recipient of the operation and signed by the owner of the operation.

Keep a record book in which all operations included in REAG and P (income) will be recorded. If other operations are carried out to which the simplified regime or the equivalence surcharge regime is applicable, a record book of invoices received must be kept, noting with due separation the invoices that correspond to the acquisitions related to each differentiated sector of activity, including referring to REAG and P .