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V0163-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Manual signatures on compensation receipts may be replaced by digital signatures if issued electronically

An agricultural processing company has enquired whether the signature of a farm owner on compensation receipts under the special regime for agriculture, livestock, and fisheries can be provided by electronic means. The Directorate-General for Tax (DGT) has ruled that a handwritten signature may be replaced by a digital signature on electronic receipts, provided that the authenticity and integrity of the document are guaranteed.

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2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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