Fiscalization in Spain: Can SIF be Verifactu, non-verifactu, or both?

The confirmation came from AEAT, which states that the SIF can be only Verifactu (exclusively allowing use as VERI*FACTU) or "dual" (allowing to be used, at the taxpayer's choice, as VERI*FACTU AND NOT VERI*FACTU), and it is the client-taxpayer (user of the SIF) who chooses the mode of operation, so the responsibility in this aspect does not fall on the SIF but on the client-taxpayer and the chosen configuration. There cannot be a "NOT VERI*FACTU ONLY" SIF because the regulation requires that it have the capacity to be VERI*FACTU (even if the user does not later choose that mode of operation).