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V5026-26 9 June 2026 · SG de Tributos Analysis pending
IRPF · rsi f

Members are subject to the RSIF, except for operations excluded by the Regulation

A College of Technical Architecture has inquired whether it must comply with the new billing computer systems regulation (RSIF) when invoicing on behalf of its members. The Directorate-General for Taxes (DGT) has ruled that while members are subject to the RSIF, the professional body may be excluded if the delegated invoicing meets the requirements of Article 5 of the ROF and if they maintain their accounting records in accordance with VAT Regulations.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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