The obligation in Spain to keep invoices/receipt and other documents

It is important to state that these documents must be kept in such a way as to guarantee access to them by the Tax Administration without delay, except for duly justified reasons. This obligation can be fulfilled through the use of electronic means. Also, conservation by electronic means must be carried out in such a way as to ensure their readability in the original format in which they were received or sent, as well as, where appropriate, that of the associated data and signature verification mechanisms or other authorized elements that guarantee the authenticity of its origin and the integrity of its content.