Doctrine by topic · DGT Observatory

Responsible Declaration: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position Medium confidence 19 rulings · 2022–2026

Current position

Producers of billing computer systems must offer products adapted to the Regulation within the timeframes established by Order HAC/1177/2024. The client may verify compliance with said systems through the responsible declaration that the producer must include visibly in the system or request directly. The Regulation does not apply to taxpayers subject to the SII (Immediate Supply of Information).

The DGT's position on the responsible declaration has moved from being applied to the temporary accreditation of recycled plastic to being a compliance verification mechanism for billing computer systems. There is no single doctrinal evolution, but rather a change in the object of application according to the specific regulations of each tax or regulation.

Turning points

  1. V1215-23

    The use of the responsible declaration signed by the manufacturer is permitted to accredit recycled plastic during the first 12 months of the tax's application.

  2. V0662-26

    The responsible declaration is established as the means for the client to verify that the billing computer system complies with the Regulation.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0820-26 14 Apr 2026

VAT contributors under SII exempt from RSIF

SG de Tributos
suministro inmediato de informaciónsistemas informáticos de facturaciónobligaciones formalesverifactulibros registro LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0482-26 3 Mar 2026

Certification of invoicing systems not required before 2027

SG de Tributos
sistemas informáticos de facturacióncertificacióndeclaración responsableinfracción tributariareglamento de facturación LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0080-26 20 Jan 2026

Contributors under SII exempt from RD 1007/2023 facturing rules

SG de Tributos
sistemas de facturaciónsuministro inmediato de informaciónobligaciones formalesverifactulibros registro LGT — Ley 58/2003 General Tributaria art. 29.2.jRD 1007/2023
Affects CompanyExpat · Non-residentIndividual
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