Yes, it is mandatory for a company that has part-time employees or simply wroks overtime.
This is ruled by the ruling of December 4, 2015, which determines that "the recording of working hours, not overtime, is the constitutive requirement to control excess working hours."
It should be remembered that it is a right and an obligation to record the hours at which the working day begins and ends, in addition to the fact that said records may be requested in the event of an inspection.