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Se consulta si un arrendador de inmuebles debe cumplir con los requisitos del Reglamento de sistemas informáticos de facturación (RSIF). La DGT responde que, al no disponer de personal asalariado, no desarrolla una actividad económica según la LIRPF y queda fuera del ámbito de aplicación del reglamento.
The tax team reviews your specific situation.
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