New features published in INFORMA 2026

News published in INFORMA in February

Self-employed woman who pays taxes under the regime of objective estimate in personal income tax and for the simplified regime Does it operate in VAT and not issue invoices regularly? Are the obligations introduced by the RRSIF applicable? If you are an income tax (IRPF) taxpayer who carries out economic activity, you will be obliged as long as when they use any computerized invoicing system to issue invoices, even though there is generally no such obligation to invoice.. The formal obligation of invoicing and the formal obligation of the requirements of the computer or electronic systems and programs that support the invoicing processes are distinct and different obligations.

At electricity distribution companies Does the Regulation governing the requirements for computerized billing systems (RRSIF) apply to them? Certain operations are excluded of electricity exchange associated with the electricity production market referred to in Articles 28 and 30 of the Electricity Sector Law, and Article 2 of Royal Decree 2019/1997 as well as those referred to in the Sixth Additional Provision of the Regulation governing billing obligations, and only these.

A digital platform that offers an automatic billing service (third-party billing): is it the responsibility of the platform itself or the seller to fulfill the obligation to submit records to the VERI*FACTU system? If there is a delegation of formal obligations For operations to be exempt from the RRSIF, it is necessary that they are carried out due to a regulatory obligation and that the third party is covered by the SII. If the service provided by the platform constitutes a computerized billing system (CBS) in itself (Article 1.2 RRSIF), the platform markets a CBS in the strict sense, which must comply with the requirements of the RRSIF. The platform will act as a producer or marketer

A natural person is going to carry out repair work on a granary that he owns and uses as an annex to the single-family home, dedicating its lower part to vehicle parking and the upper part to storage or food storage. Does the following apply to these works? reduced rate provided for in article 91.One.2.10 LIVA?

How are services provided by a Unlicensed tour guide? Is deductible, in their case, the fee paid through the travel agency that hires him?

A non-profit association organizes exhibitions, workshops and cultural conferences. The organization receives income through donations, membership fees, and ticket prices. Are they subject to, and if so, exempt What activities were carried out?

Are they part of the taxable base the billed expenses through a cooperative with after the acquisition of the house?

A regulatory board of designation of origin The protected area has a museum, the management of which is entrusted to a third party in exchange for a fixed annual fee. The council is going to transform the museum building. That right to deduction Does the council have the fees borne by the works?