Doctrine by topic · DGT Observatory

Formal Tax Obligation: 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 9 rulings · 2017–2026

Current position

The issuance and delivery of invoices is a formal tax obligation that cannot be altered by private agreements, even if the recipient waives their receipt. Electronic invoicing requires the informed consent of the recipient, which may be express or tacit and must allow for revocation. Likewise, registration and deregistration in the Census of Entrepreneurs, Professionals, and Withholders is mandatory for those carrying out economic activities, and the effective cessation must be communicated within one month.

The DGT's position remains stable regarding the nature of formal obligations, such as the impossibility of waiving the receipt of invoices through private pacts. An evolution is observed towards the regulation of electronic invoicing and the technological adaptation of invoicing systems to comply with new interoperability requirements with the AEAT.

Turning points

  1. V3294-20

    Establishes that electronic invoicing requires the informed consent of the recipient, which may be express or tacit and must allow for revocation.

  2. V0073-26

    Introduces the need for invoicing systems to have the capacity to send records to the AEAT and allow operation under standards such as VERI*FACTU.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V0073-26 20 Jan 2026

Developers must offer VERI*FACTU-capable systems by 30 July 2025

SG de Tributos
sistemas de emisión de facturasverifacturegistros de facturacióncontrato de mantenimientosoftware as a service LGT — Ley 58/2003 General Tributaria art. 29.1LGT — Ley 58/2003 General Tributaria art. 29.2
Affects CompanyExpat · Non-residentIndividual
V0807-25 12 May 2025

Decline in business registry requires actual cessation of economic activity

SG de Tributos
declaración censalcese de actividadcenso de empresariosactividad empresarialobligación tributaria formal LGT — Ley 58/2003 General Tributaria art. disposición adicional quinta.1LGT — Ley 58/2003 General Tributaria art. disposición adicional quinta.2
Affects CompanyExpat · Non-residentIndividual

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