Doctrine by topic · DGT Observatory

Formal Tax Obligations: 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 High confidence 11 rulings · 2019–2026

Current position

The obligation to maintain and preserve accounting books includes programs, files, and coding systems that allow for the interpretation of data. If information is preserved on computer media, it must be provided on said media upon request by the Administration. Accounting systems must guarantee the integrity, accessibility, legibility, traceability, and unalterability of the information.

The DGT's position has evolved from the mere obligation to preserve documents during the statute of limitations period toward a technical regulation of digital accounting. It has moved from the management of physical media to the requirement of computer systems that comply with integrity and traceability requirements. Recent doctrine focuses on the application of the Regulation on Computerized Billing Systems (RSIF) and the obligation to provide data in interpretable formats.

Turning points

  1. V0100-26

    The mandatory compliance with Royal Decree 1007/2023 is established for those using computerized billing systems in economic activities.

  2. V0817-26

    It is specified that the current regulatory development of article 29.2.j) of the LGT is limited to billing systems, currently excluding pure accounting systems.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
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
V0650-26 20 Mar 2026

Pharmacies excluded from RSIF if billing delegated to third party

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónexpedición de facturas por tercerosmarketplaceregistros de facturación LGT — Ley 58/2003 General Tributaria art. 29.2.jROF RD 1619/2012
Affects CompanyExpat · Non-residentIndividual
V0365-26 20 Feb 2026

Filing obligation under RSIF depends on use of IT for invoicing

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónactividad económicafactura completafactura simplificada LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 12.2
Affects CompanyExpat · Non-residentIndividual
V1563-25 3 Sept 2025

No obligation to declare cash holdings below thresholds

SG de Tributos
obligaciones tributarias formalescolaboración con la administracióncarga de la pruebamedios de pruebatenencia de efectivo LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 93
Affects CompanyExpat · Non-residentIndividual
V3531-20 10 Dec 2020

Professional designer must register in Entrepreneurs Census and pay IRPF and VAT

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicascesión de derechos de autorpropiedad intelectualobligaciones tributarias formales LIRPF — Ley 35/2006 del IRPF art. 17.2LIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual

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