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Traceability: 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 9 rulings · 2023–2026

Current position

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

The DGT's position on traceability has moved from addressing specific product aspects (gases, packaging, or recycled plastic) to focusing on the traceability of accounting information. The most recent rulings delimit the scope of computer billing systems and the obligation to guarantee the integrity and traceability of accounting data through digital media.

Turning points

  1. V1068-26

    Establishes that the obligation to preserve books includes coding systems and that these must guarantee the traceability and unalterability of the data.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V1211-26 22 May 2026

Fiscal seal must be on authorised minimum packaging for sale

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
precinta fiscalunidad de envasado mínimolabores del tabacotrazabilidadmedidas de seguridad Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 (Reglamento de los Impuestos Especiales)
Affects CompanyExpat · Non-residentIndividual
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
V2326-25 2 Dec 2025

Recycled plastic certificates accepted if kilogram amounts can be calculated

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesbase imponibleplástico recicladocertificación acreditadaporcentaje en masa Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0931-25 27 May 2025

Certified recycled plastic not part of taxable base for plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
plástico recicladobase imponibleplástico reciclado químicamenteentidad acreditadaimpuesto especial sobre envases Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.Uno
Affects CompanyExpat · Non-residentIndividual
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