ACCOUNTING:
In general, employers retain the books (obliagtorios and not mandatory), correspondence, documentation and justification concerning its business, duly ordained for six years, from the last entry made in the books, except where stated Porr general or special provisions (Art. 30 of the Commercial Code).
* Cessation activity: There remains the task of keeping the books and documents for within established. The obligation is on the employer, or their heirs, if
death.
* Dissolution : The conservation s responsibility lies with the settlement during the pendency of the liquidation period. Once settled and extinguished the society, kept the books and documentation during the said period of six years .
* Auditors of : The auditors and audit firms accounts, retain and custiodarán documentation for a period of five years , counting from the date of the audit report. If any claim, suit or litigation, shall be kept until the end of the procedure. (Art,. 14 and 44 of the RAC).
* tax legislation: The books of account and other records required, as well as media and supporting documents must be retained for the period remains the right of government to settle the debt (Art .29, 66 and 70 of the LGT).
The tax limitation period is four years, counting from the day the deadline declaarción correspondinte reglamentariopara present, unless any of the cases provided by the tax legislation that involves an interruption of the limitation period, in which case a new term begins prescription.
However, this period of 4 years is higher in the following cases:
* In order to rectify the tax situation of other taxpayers, the company must
keep accounting and other records by the deadline required by the rules
Mercantis ie 6 years (Art. 70 LGT).
* In the case of operations or documentation that will have consequences for future
exercises (eg, acquisition of fixed assets). Art.70 LGT.
* When a tax period the taxpayer has obtained a negative tax base is must keep accounts of that period prescribed tax until the right
Tax Administration to settle the last tax period in to compensate this
base. (Art. 106 LGT).
* Likewise, similar circumstances and periods in terms of deductions pending
compensation.
FISCAL:
negative 1 .- Bases: Tax losses that have been liquidated or self-assessment income may be offset by positive tax periods ending in the 15 years immediate succession. (Art. 25.1 of TRIS).
* also for exercises for the first tax period that had started from January 1, 2002, be reversed in time and with the above requirements. (Novena transient Dispos. TRIS).
2 .- Deductions: In general, the amounts corresponding to the period before deducting tax may be applied in the settlements of the tax periods ending in the 10 years secesivos immediate. (Art.44 of TRIS), except those covered by art.35 and 36 (TRIS), which will be 15 years .
* As an exception to the above, the tax credits for research and development activities, as well, deductions for the promotion of information technologies and communication, have a term of 15 years immediate and subsequent to its application. (Art. 35 and 36 of TRIS).
* Also, deductions for special operations or actions, it will be to the same provisions as are specified in terms of time and circumstances.
INDEX:
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