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The DGT confirms that the RSIF regulation does not apply to taxpayers maintaining their records under the VAT Regulations.
Cuestión planteada
El RSIF no se aplicará a los contribuyentes que lleven los libros registro en los términos establecidos en el apartado 6 del artículo 62 del Reglamento del Impuesto sobre el Valor Añadido. Por tanto, los contribuyentes acogidos al Suministro Inmediato de Información no están sujetos a las obligaciones de este reglamento.
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