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A tax advisor asks whether their web forms and Excel templates constitute an accounting information system. The DGT states that if the activity is considered accounting, spreadsheets could qualify if they have data processing and storage capabilities.
Cuestión planteada
Si la actividad desarrollada se cataloga como de facturación, las hojas de cálculo, bases de datos o procesadores pueden ser considerados sistemas informáticos de facturación si tienen utilidades de procesamiento de datos y conservación. En tal caso, el profesional sería productor o comercializador y deberá ofrecer productos adaptados al Reglamento en el plazo máximo de nueve meses desde la entrada en vigor de la Orden HAC/1177/2024.
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