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Un Colegio de Arquitectura Técnica consulta si, al facturar en nombre de sus colegiados, debe cumplir con el nuevo reglamento de sistemas informáticos de facturación (RSIF). La DGT responde que los colegiados están obligados por el RSIF, pero estas operaciones pueden quedar excluidas si se cumplen los requisitos de delegación de facturación y el mantenimiento de libros registros.
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