IVA. Libros registro de IVA. SII.
New obligation to keep VAT ledgers via the AEAT e-Office, based on the provisions of Article 164.1.4 of Law 37/1992, of 28 December, on VAT, and of Royal Decree 596/2016, of 2 December, on the modernisation, improvement and promotion of the use of electronic means in managing Value Added Tax