Last Wednesday, December 6, 2023, Royal Decree 1007/2023, of December 5, was published in the Official State Gazette, which approves the Regulation that establishes the requirements that computer or electronic systems and programs that must support the billing processes of businessmen and professionals, and the standardization of billing record formats, colloquially known as “Verifactu”.

As regards its access by the Tax Administration, article 14 reads as follows:

“Article 14. Verification of compliance with the obligation by the Tax Administration.

1. With the requirements, formalities and limits established by Law 58/2003, of December 17, General Tax, and by Royal Decree 1065/2007, of July 27, which approves the Regulation of management and inspection actions and procedures tax administration and the development of common standards for tax application procedures, the Tax Administration may appear at the place where the computer system is located or used, and may require complete and immediate access to where the billing records reside. and events, or their secure copies, as well as their download, dump or copy and consultation, always in readable format, obtaining, where appropriate, the user code, password and any other security key that may be necessary.
2. The Tax Administration may require and obtain a copy of the billing records kept in accordance with the provisions of letter c) of section 2 of article 8 of this Regulation, which must be supplied in electronic format by physical support or by automatic and secure delivery. by electronic means to its electronic headquarters, in accordance with the requirements, formalities and limits established by Law 58/2003, of December 17, General Tax, and by Royal Decree 1065/2007, of July 27, which approves the Regulation of tax management and inspection actions and procedures and development of common standards for tax application procedures.
3. The Tax Administration may also require from the producers or marketers of computer systems the necessary information to verify compliance with the requirements of this Regulation of the computer systems produced or marketed."
    

Regardless of the fact that the new compliance with the computer requirements demanded in the Royal Decree must be operational in accordance with the characteristics and requirements established therein and in its implementing regulations before July 1, 2025, the verification of the regulation of access to The information contained in the article transcribed above could already be applicable, as its content has come into force with the publication in the BOE and is not intrinsically related to the implementation of the new IT obligations.

For this reason, certain associations have already made public their intention to file a contentious-administrative appeal before the Supreme Court against this Royal Decree, with the reason for the challenge being specifically to consider that a Royal Decree does not have sufficient rank to regulate entries. in homes or business premises nor can it take the place of the judge deciding what can be seized in the event of entry into any of those places.

The evolution of said resources will be appropriately informed. But for now, the regulation of the situation in force today is as indicated above.

We remain at your disposal for any clarification regarding the analyzed content.