Public Sector BOE Importance: 1/10

The Tax Agency will destroy obsolete administrative documentation after official approval

09 Oct 2026 Effective: 09 Jan 2027 0 views
Who is affected:
Tax Agency (AEAT) and its internal archives; minimal impact for citizens

Summary

The AEAT authorizes the elimination of internal documentary series without historical or evidentiary value. The destruction will not be effective until 3 months after publication.

Detailed analysis PRO

The Presidency of the AEAT authorizes the elimination of various internal administrative documentary series, such as current expenditure files, complaints before the Taxpayer Council and lease contracts, which lack historical or evidentiary value. The process has followed the legal procedure: favorable opinion from the…

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Full official title

Resolución de 1 de octubre de 2026, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se autoriza la eliminación de documentación administrativa.

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