Las empresas y autónomos están obligados a conservar las facturas durante un tiempo. Sin embargo, es muy importante saber cuál es el límite legal, tanto por cuestiones de economizar espacio como por confidencialidad. Explicamos cuáles son las condiciones que establece la legislación española.
Plazos para conservar las facturas
Lo cierto es que los plazos de conservación dependen del criterio que apliquemos. La Administración Tributaria no tiene un mismo criterio de prescripción que la legislación penal o la jurisdicción mercantil. Como principio general, y siempre que sea posible, nos decantaremos por la conservación de la documentación durante el mayor tiempo posible, es decir, 10 años.
Un aspecto imprescindible es que la factura se tiene que conservar tal cual se hizo. Es posible almacenarla en otro formato como el informático, pero no se puede modificar.
Administración tributaria
Este es el criterio más importante y lo que dice, en esencia, es que hay que conservar las facturas durante 4 años. Eso sí, conviene que sepas que el periodo empezará a contar en el momento de la presentación de la declaración de impuestos. Durante este periodo, la Agencia Tributaria podrá revisar y reclamar esta documentación para inspecciones.
Ahora bien, hay algunas excepciones en las que el plazo se amplía. Las facturas de inmovilizado se tienen que pagar durante el periodo que genere gastos de amortización, las compensaciones por bases negativas del Impuesto de Sociedades obligan a guardar las facturas durante 10 años. Finalmente, si hay requerimientos por la Agencia Tributaria sobre una factura el plazo de almacenamiento se amplía a otros 4 años.
Legislación penal
El principal motivo por el que hay que conservar facturas es por el delito de fraude fiscal, que prescribe a los 10 años en el tipo agravado. En cualquier caso, sí que te convendrá conservarlas durante un tiempo prudencial que no debería ser inferior a 5 años. Como principio general, un pequeño autónomo tiene que guardar la documentación durante ese periodo de tiempo.
Reglamentación mercantil
El Código de Comercio obliga a guardar la documentación durante 6 años a partir del último asiento. Eso sí, hemos de decir que, si bien esto es importante a nivel contable y judicial, no lo es a nivel fiscal. Esto servirá, a la larga, para hacer las reclamaciones que convenga sin ningún tipo de problema.
Conclusión
Conservar las facturas es fundamental si queremos ahorrarnos problemas con las autoridades tributarias. Preguntar y asesorarte permitirá saber cuál es el terreno de juego. Este es el motivo por el que se hace importante la labor de la Gestoría Fiscal Contable. Disponemos de especialistas que realizan una labora de apoyo a PYMES y autónomos. La experiencia indica que estos servicios son útiles porque permiten que el profesional ahorre tiempo y dinero; así podrás dedicar el grueso de tu tiempo a lo realmente importante, facturar para tu negocio.
Si quieres dormir tranquilo y tener la documentación en orden, no dudes en contactarnos. Te podemos ayudar a que tu contabilidad esté correcta y a presentar las liquidaciones de impuestos. Estamos a tu disposición para hacerte la vida más fácil.







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For example, the populations evaluated, dosing regimens, and workouts carried out, whereas similar,
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Included papers and extracted knowledge had been synthesized into Appendix 2 (available online).
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