Doctrine by topic · DGT Observatory

Integrity of Records: 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

Stable position High confidence 8 rulings · 2025–2026

Current position

Systems supporting accounting processes must guarantee the integrity, accessibility, legibility, traceability, and unalterability of data. If information is kept on computer media, it must be provided on said media when requested by the Administration. The RSIF applies specifically to billing systems, not to general accounting systems.

The DGT's position remains constant regarding the distinction between the general obligation of integrity for accounting systems and the specific application of the RSIF to billing systems. The rulings clarify that the RSIF does not affect general accounting or taxpayers subject to the SII, focusing exclusively on invoice management through computer systems.

Turning points

  1. V0817-26

    Clarifies that the regulatory development of the LGT is limited to billing systems, leaving accounting systems outside the scope of the RSIF.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0817-26 13 Apr 2026

Accounting systems not subject to new IT invoicing regulations

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónintegridad de registrosprocesos contablesespecificaciones técnicas LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 201 bis
Affects CompanyExpat · Non-residentIndividual
V0496-26 4 Mar 2026

VAT contributors under SII exempt from RSIF regulation

SG de Tributos
suministro inmediato de informaciónsistemas informáticos de facturaciónobligaciones formaleslibros registroverifactu LGT — Ley 58/2003 General Tributaria art. 29.2.eLGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
V0377-26 23 Feb 2026

IT billing systems must comply with RSIF if used for billing processes

SG de Tributos
obligaciones formalessistemas informáticos de facturaciónfacturación manualintegridad de registrosverifactu LGT — Ley 58/2003 General Tributaria art. 29.2.eLGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
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