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The query asks whether images captured by an application approved by the AEAT are valid for use with Social Security or the Mercantile Registry. The DGT responds that it cannot provide an answer as the query does not concern tax regime, classification, or assessment.
Cuestión planteada ¿Las imágenes capturadas con la APP "Exaccta Tax", para la generación de la contabilidad e impuestos de los autónomos, que sirven como justificante legal y tributario ante la Agencia tributaria, son válidas también ante otros organismos oficiales como pueden ser la Administración de la seguridad social y el Registro Mercantil Provincial?
La Dirección General de Tributos no es competente para resolver sobre la validez de una aplicación de software ante organismos públicos distintos de los tributarios. El artículo 88 de la Ley General Tributaria limita las consultas vinculantes a cuestiones sobre régimen, clasificación o calificación tributaria.
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