{"id":9025358,"date":"2016-09-14T08:53:30","date_gmt":"2016-09-14T07:53:30","guid":{"rendered":"http:\/\/gremicat.es\/?p=8312"},"modified":"2016-09-14T08:53:30","modified_gmt":"2016-09-14T07:53:30","slug":"conservar-documentacion-fiscal-empresa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/conservar-documentacion-fiscal-empresa\/","title":{"rendered":"Conservar la documentaci\u00f3n fiscal empresa"},"content":{"rendered":"<p style=\"text-align: justify;\">Seguro que alguna vez nos hemos hecho esta pregunta, sobre<strong> cu\u00e1nto tiempo tenemos que conservar la documentaci\u00f3n fiscal de la empresa.<\/strong><\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">La respuesta la vamos a encontrar en el\u00a0articulo 30 del C\u00f3digo de Comercio:\u00a0los libros, correspondencia, documentaci\u00f3n y justificantes concernientes a la empresa deben conservarse,\u00a0durante 6 a\u00f1os,\u00a0a partir del \u00faltimo asiento contable realizado en los mismos.<\/p>\n<p style=\"text-align: justify;\">Esta\u00a0obligaci\u00f3n mercantil\u00a0se extiende tanto a los\u00a0libros obligatorios\u00a0(diario, inventario y cuentas anuales y en su caso, libro de actas, registro de acciones nominativas y de socios), as\u00ed como a los\u00a0libros no obligatorios\u00a0(por ejemplo, el mayor, registros de IVA, etc), adem\u00e1s de la documentaci\u00f3n y justificantes en que se soporten las anotaciones registradas en los libros (facturas emitidas y recibidas, tickets, facturas rectificativas, documentos bancarios, etc).<\/p>\n<p style=\"text-align: justify;\"><strong>Aun cuando se produzca el\u00a0cese de la actividad por el empresario individual, la obligaci\u00f3n de conservaci\u00f3n de los libros, documentaci\u00f3n y justificantes contables persiste en el plazo indicado de 6 a\u00f1os.<\/strong> En el caso de\u00a0fallecimiento del empresario, traslada esta obligaci\u00f3n a sus herederos legales. Y para el caso de\u00a0disoluci\u00f3n de la sociedad, traslada la obligaci\u00f3n a los liquidadores.<\/p>\n<p style=\"text-align: justify;\">A efectos fiscales\u00a0de acuerdo con la\u00a0Ley General Tributaria (art. 66 a 70)\u00a0<strong>los libros de contabilidad<\/strong>, as\u00ed como los soportes documentales que justifiquen las anotaciones registradas en los libros (incluidos los programas y archivos inform\u00e1ticos y cualquier otro justificante que tenga trascendencia fiscal), <strong>deben conservarse,\u00a0al menos, durante un plazo de 4 a\u00f1os.<\/strong><\/p>\n<p style=\"text-align: justify;\">En conclusi\u00f3n: <strong>El plazo en el que debe conservar toda la documentaci\u00f3n contable y fiscal de un ejercicio es de 6 a\u00f1os desde la fecha del ultimo apunte contable (al ser este plazo mercantil m\u00e1s largo que el fiscal de 4 a\u00f1os).<\/strong><\/p>\n<p style=\"text-align: justify;\">Es recomendable,\u00a0guardar de manera separada\u00a0las\u00a0facturas de los elementos de inmovilizado\u00a0que le generan gasto por amortizaci\u00f3n, y toda la documentaci\u00f3n relativa a\u00a0ejercicios\u00a0en los que se ha declarado\u00a0base imponible negativa en el IS\u00a0(ya que en estos casos, el plazo de deber de conservaci\u00f3n de la documentaci\u00f3n puede exceder de los 6 a\u00f1os).<\/p>\n<p>Para ampliar esta informaci\u00f3n consulta con <a style=\"color: #e4003c;\" href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seguro que alguna vez nos hemos hecho esta pregunta, sobre cu\u00e1nto tiempo tenemos que conservar la documentaci\u00f3n fiscal de la <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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