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A self-employed individual using simplified direct estimation asks whether they must register their books in the Commercial Registry and the consequences of not doing so if checked by the Spanish Tax Agency. The DGT responds that there is no obligation to register or complete such books in the Commercial Registry or any other body.
Cuestión planteada El consultante quiere confirmar si un autónomo acogido a estimación directa simplificada en IRPF tiene la obligación de presentar los libros registros en el Registro Mercantil. Adicionalmente pregunta si en el supuesto de estar iniciado un procedimiento de comprobación por parte de la AEAT, el hecho de no tener presentados estos libros registros en el Registro Mercantil supondría alguna cuestión.
Los contribuyentes en estimación directa simplificada deben llevar los libros registros que establece el Reglamento del IRPF según su actividad. Sin embargo, la normativa actual no contempla la obligación de presentar o diligenciar estos libros en el Registro Mercantil. Los libros deben conservarse y aportarse a la Administración tributaria cuando sea requerido.
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