New features published in INFORMA 2026

News published in INFORMA in April

What effects does it have? rescission in a given exercise, of a representation agreement whose purpose is to request refunds from non-established businesses, in relation to the returns generated in previous years?

Are they exempt? services communication, legal advice and other services provided by a political party to its municipal group?

Are the services of subject to and exempt from taxation? cryptocurrency exchange provided by an entity, as well as the outsourced services that they be lent to her?

Are programming services, consisting of the training of an artificial intelligence system, lent to a platform established in a third country? 

Is a administrative concession for the exploitation of municipal swimming pools?

A natural person who rents homes and premises without employed staff, insofar as it does not develop a economic activity within the framework of the Personal Income Tax legislation (an employed person with a full-time employment contract - article 27.2 of the Personal Income Tax Law), is outside the subjective scope of the Regulation governing the requirements of computer billing systems (RRSIF).

A legal entity that rents real estate without staff employed under the general scheme to the extent that it is a corporate income tax payerIt falls within the subjective scope of the RRSIF, its provisions being mandatory as long as it uses a computerized billing system (SIF) that supports the billing processes of the operations corresponding to its activity.

Agricultural compensation receipts do not fall under the concept of an invoice, having their own regulation and content, and are therefore outside the scope of the Regulation governing the requirements of computer billing systems (RRSIF).

A card reader, understood as device intended exclusively for card payments, will not be considered as a SIF as long as it does not meet the requirements established in article 1.2 of the RRSIF and does not perform functions of creation, registration, processing, modification or storage of invoices or generate records. In other cases, yes.

The tickets that do not have the consideration of an invoice in accordance with the provisions of the ROF (Regulation of invoicing obligations), would not trigger the obligation to submit to the RRSIF in accordance with the provisions of article 1.2 in relation to article 1.1 of the RRSIF.