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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 (SIF) si tienen utilidades de procesamiento de datos y conservación. En tal caso, el profesional sería productor y comercializador de SIF, debiendo cumplir los requisitos técnicos del RSIF y emitir la declaración responsable correspondiente.
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