Doctrine by topic · DGT Observatory

Taxable Persons: evolution of DGT doctrine

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 13 rulings · 2015–2026

Current position

The Regulation on computerised invoicing systems (RSIF) applies to taxable persons who carry out economic activities through computer systems. The manual issuance of invoices is excluded, but the use of spreadsheets, databases, or processors may trigger the obligation to comply with the Regulation. Taxpayers may use systems that comply with the regulations or the Tax Agency's application.

The DGT's position has shifted from addressing the declaration of VAT (IVA) operations to focusing on the scope of application of the RSIF. Current doctrine specifies that the use of tools such as spreadsheets may trigger the obligation under the Regulation. Likewise, it is clarified that for Personal Income Tax (IRPF) taxpayers, the obligation only arises if there is a real economic activity, as occurs in the leasing of real estate with employed personnel.

Turning points

  1. V2327-25

    Specifies that the use of spreadsheets, databases, or processors may be considered a computerised invoicing system, triggering the obligation under the Regulation.

  2. V0205-26

    Links the application of the RSIF to the existence of economic activity for IRPF, noting that the leasing of real estate without salaried personnel does not constitute economic activity for this purpose.

Analysis based on 11 of 13 rulings with a stated position. Updated 12 October 2026.

Rulings on this topic

7
V0409-26 26 Feb 2026

Manual invoicing systems not covered by IT invoicing regulation

SG de Tributos
sistemas informáticos de facturaciónregistros de facturaciónobligados tributariosprocesamiento de datoshojas de cálculo RD 1007/2023LGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
V0205-26 4 Feb 2026

Landlords without employees not required to use billing IT systems

SG de Tributos
actividad económicasistemas informáticos de facturaciónarrendamiento de inmueblesobligados tributariospersonal asalariado RD 1007/2023 (RSIF)LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2244-15 17 Jul 2015

No need to include payments to property owners' associations in annual operations declaration

SG de Tributos
declaración anual de operaciones con terceras personascomunidades de propietariosoperaciones en la órbita del ivaobligados tributarios RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual

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