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The DGT confirms that agricultural compensation receipts are not subject to RSIF technical requirements as they are not invoices and are governed by separate regulations.
Question raised
Agricultural compensation receipts, regulated by Royal Decree 1619/2012, do not fall within the concept of an invoice. As they have their own regulation and content, it is understood that they are outside the scope of application of the RSIF. Nevertheless, Corporate Taxpayers who use computerised invoicing systems for other operations are indeed obliged to comply with the RSIF.
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