In this post we discuss the specialties in order to resolve any doubts about the application of the Regulation of Computerized Billing Systems (RRSIF)
Rental of housing and/or premises:
- The RRSIF will apply if the rental is carried out through a legal entity.
- In the case of individuals, the RRSIF applies if the leasing is considered an economic activity for the purposes of personal income tax. For it to be considered an economic activity, the management of human and material resources on one’s own account is required, such as a dedicated premises and hired staff. Otherwise, it is considered income from real estate capital and would not be subject to the RRSIF .
Activities in equivalence surcharge:
In general, if only operations are carried out in equivalence surcharge, the obligations derived from the RRSIF do not apply. However, if invoices are issued for certain operations, the RRSIF must be complied with. The operations that require the issuance of invoices are:
- Deliveries of properties subject to and not exempt from VAT
- Taxation in IROF in direct estimation.
- When the client is a businessman, professional or Public Administration.
- When the recipient requires it to exercise any right of a tax nature.
- Foreign trade operations.
For these exceptional operations, the system provided by the AEAT in its electronic headquarters can be used.
Activities under the simplified VAT regime (module regime):
In general, if only operations are carried out under the simplified VAT regime, the RRSIF obligations do not apply.
However, if invoices are issued, the RRSIF obligations must be met. According to the invoicing regulations, under the simplified VAT regime, invoices must be issued for carrying out certain operations:
- When the determination of the accrued quotas is made based on the volume of income.
- Sale of fixed assets.
- When the client is a businessman, professional or Public Administration.
- When the recipient requires it to exercise any right of a tax nature.
- When required for certain foreign trade operations.
For these exceptional operations, the system provided by the AEAT in its electronic headquarters can be used.
For more information, please do not hesitate to contact us.