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V0662-21 22 March 2021 · SG de Tributos Criterion in force
IRPF · obligaciones tributarias formales

Registration books must be submitted in a format enabling data interpretation

The DGT confirms that registration books must be provided in a format or coding that facilitates reading, and that the validity of PDF format is a factual issue to be assessed by the Administration.

The DGT's ruling

Taxpayers must provide the registry books in a coding system or format that allows for the interpretation of the data contained therein. The Administration does not express an opinion on whether the PDF format specifically meets this requirement, as it is a factual matter.

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