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V0496-26 ·4 March 2026 ·consulta-vinculante Medium impact
Tax

VAT contributors under SII exempt from RSIF regulation

The DGT confirms that the RSIF regulation does not apply to taxpayers maintaining their records under the VAT Regulations.

In 6 key points

Lifecycle

2026-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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