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V1925-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Use of Excel may trigger RSIF obligations

A professional asks whether the RSIF applies if using Excel for invoices instead of dedicated software. The DGT responds that no obligation arises if no computer system is used (manual invoices), but spreadsheet use could be considered a billing information system.

In 6 key points

How it affects those involved

Use of spreadsheets for invoicing may constitute a billing information system under RSIF, triggering tax obligations.

Lifecycle

2025-10-15PublishedPublished 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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