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The DGT confirms that the RSIF applies to taxpayers who carry out economic activities and use computer systems for invoicing processes.
Question raised
The RSIF applies to taxpayers who use computerised billing systems for their economic activities. If the taxpayer does not use any computerised system and the issuance of invoices is manual, they are not subject to the provisions of Royal Decree 1007/2023.
What is published here, applied to a company or a specific case. The first meeting is free.
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