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V1509-16 12 April 2016 · SG de Tributos Criterion in force
OTRO · consulta vinculante

DGT lacks authority to determine software validity for bodies other than the AEAT

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.

The question raised

Are the images captured with the "Exaccta Tax" APP, used for the generation of accounting and taxes for self-employed individuals, which serve as legal and tax supporting documentation before the Tax Agency, also valid before other official bodies such as the Social Security Administration and the Provincial Mercantile Registry?

The DGT's ruling

The Directorate General of Taxes is not competent to rule on the validity of a software application before public bodies other than tax authorities. Article 88 of the General Tax Law limits binding rulings to matters concerning tax regime, classification, or qualification.

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