Depends on the design of the amp, but for average use I very often see tubes that are between 10 and 20 years old that are completely fine. I also see a LOT of perfectly good tubes discarded in the quest for the "perfect" tone.
I would also say it depends upon how your amp uses the tubes to some extent. For example in many amps the signal passes through a series of preamp tube stages and then hits the phase inverter which splits the signal into two paths for the output section. With a signal path like this, it might be a good idea to have one spare of each type of preamp tube used in the amp. I.E. if you amp uses three 12AX7s, you probably only need one good spare 12AX7. Then if you have a problem that you suspect is a tube, you can replace the tubes one at a time with the proper type to see if the problem is corrected.
Some amps also have a driver section between the phase inverter and output section. In some amps, driver duty is handled by two sections in one tube. So if the driver is the same tube type as another tube in the amp, you may still be fine with just one spare tube.
Other amps like the Ampeg SVT use a pair of drivers tubes. Although it's not essential, IMHO it's probably best if these tubes are replaced in pairs. If you have an amp that uses two driver tubes you may even consider getting a pair of tubes that have been tested and gain matched.
With the output tubes, ideally you want a matched set. So you when you buy new tubes get a matched set and keep any of the old tubes that still test within spec for spares. The role of the old tubes is sort of like the little donut spare that comes with most cars these days, I.E. they help you limp through if you have an unexpected failure.
A strategy you can use to increase compatibility between old and new tubes is to always buy tubes with the same plate current and transconductance ratings. Keep in mind that tube characteristics change as tubes age, so old tubes will not perform exactly as they did when they were new. Also, in order for this to work, you need to always buy from the same trusted vendor. The reason is because each vendor uses different equipment and processes to test and match their tubes. I.E. the plate current and transconductance ratings are not standardized across vendors.
Something to keep in mind with output tubes. Often when an output tube fails it damages a component inside of the amp that must be replaced before the amp will function properly again. Whenever I have an output tube go bad, I open up the amp, do a visual inspection, and check working voltages in the output section to make sure everything is okay.
Also, I usually have a few old tubes I have pulled from various amps. When a tubes fails I go through my collection of old tubes to see if I can find one that biases at the same approximately current level as the remaining good tubes in the amp. In order to do this I need test equipment. If I can find a tube that biases with 15% of the other tubes and the amp sounds good, I don't bother buying a new matched set.