Who is the subject of the new fiscalization system in Spain and what is the main requirement of it?

Regarding the new requirements in business billing programs which will be present soon in Spain, they will be applied to: • Corporate taxpayers, except exempt or partially exempt entities • Taxpayers for personal income tax with income from economic activities • Entities under the income allocation system that carry out economic activities • IRNR taxpayers with a permanent establishment in Spain In the following, let's find out what are the main requirements for the billing programm.