LEGAL OBLIGATIONS OF SPANISH JOURNALISTIC COMPANIES IN THE MAINTENANCE OF THEIR CORPORATE INFORMATION AND DOCUMENTATION
© David Parra Valcarce
Universidad Complutense de Madrid (España)
In this article, we analyze the legal obligations that journalistic companies in Spain must observe in their corporate information maintenance in accordance with nowaday´s legislation. Five areas of the corporate documentation of this sort of companies are examined: corporate, accounting, commercial, labour and fiscal documentation. In this paper we also examine the effects of the data protection phenomenon in corporate documentation maintenance, in addition to other regulations applicable to the information companies. The multiplicity of faces that the concept of corporate documentation comprises involves the application of standards of the most varied nature. As a consequence, the legal periods of conservation of this corporate information are very different in each case, ranging from a minimum of three years to a maximum of thirty years.