Data will be retained for as long as there is a commercial, contractual, or professional relationship with the data subject and subsequently for the necessary years to comply with the corresponding legal obligations in each case. Notwithstanding the above, data will be kept as long as necessary for processing, and the data subject does not request its deletion.
Regarding employment or social security data, documents, or electronic records that have transmitted data proving compliance with obligations related to affiliation, registrations, terminations, or variations, as well as contribution documents and receipts for salary payments and delegated benefits, according to Article 21 of Royal Legislative Decree 5/2000, of August 4, approving the revised text of the Law on Infringements and Sanctions in the Social Order, data retention will be 4 years.
Regarding accounting and tax documentation, for tax purposes, accounting books and other mandatory records according to applicable tax regulations (IRPF, VAT, Corporate Tax, etc.), as well as supporting documents justifying the entries recorded in the books (including programs and electronic files and any other documents of fiscal importance), must be retained for at least the period during which the Administration has the right to verify and investigate, and consequently, to assess tax liabilities, according to Articles 66 to 70 of the General Tax Law, the retention period will be 4 years.
Regarding accounting and tax documentation, for commercial purposes, books, correspondence, documentation, and evidence related to your business, properly ordered from the last entry made in the books, except as established by general or special provisions, this commercial obligation extends to mandatory books (income, expenses, investment assets, and provisions), in addition to the documentation and evidence supporting the entries recorded in the books (issued and received invoices, receipts, corrective invoices, banking documents, etc.), according to Article 30 of the Commercial Code, the retention period will be 6 years.
Data related to employee time tracking will be retained for 4 years, as established by Royal Decree-Law 8/2019, of March 8, on urgent measures for the social protection of combating labor precariousness in working hours.
For more information about data retention in the development of our activity, you may consult our Activity Register, section “Retention Period.”