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V1064-26 ·13 May 2026 ·consulta-vinculante Medium impact
Tax

Spreadsheets may constitute accounting information systems if they process or store data

A tax advisor asks whether their web forms and Excel templates constitute an accounting information system. The DGT states that if the activity is considered accounting, spreadsheets could qualify if they have data processing and storage capabilities.

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2026-05-13PublishedPublished 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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