By regulations, in Spain entrepreneurs and professionals must keep: – Invoices/receipts received – The copies or matrices of the Invoices/receipts issued in accordance with the law – The accounting documents – The receipts justifying the reimbursement of the compensation of the special regime for agriculture, livestock, and fishing, both the original of the former, by its issuer, and the copy, by the owner of the holding – The supporting documents for the payment of the Import Tax
Source: fiscal-requirements.com
