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V0658-26 23 March 2026 · SG de Tributos Criterion in force
IRPF · sistemas informáticos de facturación

Professionals using computerised billing systems must comply with RSIF Regulations

A professional has enquired about their obligations when issuing invoices and the requirements for computerised systems. The DGT explains that if computerised billing systems are used, they must comply with the RSIF Regulations, with the option to use the Administration's application or a system that meets the regulatory standards.

The DGT's ruling

The RSIF Regulation applies to Personal Income Tax (IRPF) taxpayers who carry out economic activities and use computerised billing systems. If issuance is manual, the RSIF does not apply, but the use of spreadsheets or databases may imply the obligation to comply with the regulation. Obligated parties may opt for a system that complies with the General Tax Law and the RSIF, or the application provided by the Tax Agency. The system producer must certify compliance through a responsible declaration visible within the software.

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