Skip to main content
Manual of economic activities.Fiscal duties of employers and resident professionals in Spanish territory

5.6.4 Formal obligations

Keep a copy of the receipts proving payment of the compensation.These receipts shall be issued by the recipient of the operation and signed by the holder of the holding.

Keep a log book in which all transactions covered by REAG and P (income) shall be recorded.If other operations are carried out to which the simplified or equivalence surcharge regime is applicable, a register of invoices received must be kept, noting with due separation the invoices corresponding to the purchases relating to each differentiated sector of activity, including those referring to the REAG and P.