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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.
Cuestión planteada
El RSIF se aplica a los obligados tributarios que desarrollen actividades económicas y utilicen sistemas informáticos de facturación, aunque solo sea para una parte de su actividad. Si la expedición de facturas se realiza de manera manual, sin utilizar ningún sistema informático, no existe obligación de cumplir las disposiciones de dicho Reglamento.
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