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The query asks whether images captured by an application approved by the AEAT are valid for use with Social Security or the Mercantile Registry. The DGT responds that it cannot provide an answer as the query does not concern tax regime, classification, or assessment.
The ruling clarifies the limits of the DGT's jurisdiction, confirming it cannot issue binding opinions on the validity of digital tools for non-tax administrative purposes.
The tax team reviews your specific situation.
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