How long to keep invoices
The General Tax Act sets general prescription at four years. Invoices have to be kept at least that long. Some commercial duties last longer, so the first day of year five is not a date for destroying them.
The tax period
Those four years are the general period for the Administration to assess the debt, and also the general period to claim refunds. Keeping the invoice is what lets you evidence the operation if there is a check. Throwing it away as soon as the year changes does not shorten prescription. Someone with longer commercial retention duties cannot stop at the tax minimum.
- General tax minimum: four years.
- Some commercial duties ask for longer.
- Day one of year five does not authorise destroying them.
What stays in the account
Factura Fácil keeps in the account the invoices you created. That copy does not replace a longer retention duty you have outside the app, and it does not delete the document on the day they turn four years old.
Common questions
Can I throw them away after four years?
Do not treat the first day of year five as permission to destroy them. General prescription is four years, and some commercial duties last longer.
Does the app delete them in year four?
No. It keeps in the account what you created. Keeping them there does not close other periods that apply to you.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.