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The applicant inquires about the obligations and the effective date of the SII system. The DGT clarifies that the requirement to maintain registration books via the AEAT electronic office arises if the settlement period coincides with the calendar month or if the taxpayer voluntarily opts for this system.
Cuestión planteada Obligaciones y fecha de entrada en vigor del sistema de Suministro Inmediato de Información (SII).
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