The data will be kept for as long as there is a commercial, contractual or professional relationship with the data subject and thereafter for the years necessary to comply with the corresponding legal obligations in each case. Without prejudice to the foregoing, they will be kept for as long as they are necessary for the processing and the data subject does not request their deletion.

With regard to data of an employment nature or related to social security, documentation or the registers or computer media on which the corresponding data have been transmitted that accredit compliance with the obligations in terms of affiliation, registrations, deregistrations or variations that, where applicable, may occur in relation to such matters, as well as the contribution documents and receipts justifying the payment of salaries and the delegated payment of benefits, in accordance with Article 21 of Royal Legislative Decree 5/2000, of 4 August, which approves the revised text of the Law on Infringements and Penalties in the Social Order, they shall be kept for a period of 4 years.

With regard to accounting and tax documentation, for tax purposes, the accounting books and other compulsory registers in accordance with the applicable tax regulations (Personal Income Tax, VAT, Corporate Income Tax, etc.), as well as the documentary supports that justify the entries recorded in the books (including computer programmes and files and any other supporting documents that have tax implications), must be kept for at least 4 years,
must be kept at least for the period during which the Administration has the right to check and investigate and, consequently, to settle the tax debt, according to Articles 66 to 70 of the General Tax Law, which is 4 years.

With regard to accounting and tax documentation, for commercial purposes, books, correspondence, documentation and supporting documents concerning their business, duly ordered as from the last entry made in the books, except as provided for by
general or special provisions, this commercial obligation extends to both the obligatory books (income, expenses, investment goods and provisions), as well as the documentation and supporting documents that support the entries recorded in the books (invoices issued and received, receipts, corrective invoices, bank documents, etc.), in accordance with Article 30 of the Commercial Code, shall be 6 years.

The data relating to the time controls of workers shall be kept, as established in Royal Decree-Law 8/2019 of 8 March, on urgent social protection measures to combat precariousness in the working day, for 4 years.

For more information on the conservation of data in the development of our activity, you can consult our Register of Activities, section ‘Period of suppression’.