Spain: Accounting Firms Exempt from Verifactu Software Mandate
On 7 September 2026, the DGT issued a binding consultation clarifying that tax advisory firms (gestorías) that exclusively perform bookkeeping and tax filing services for clients, but do not issue invoices on their behalf, are not required to use Verifactu-certified invoicing software. The Verifactu obligation applies only to those who issue invoices (the ‘obligated issuer’).
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