Fiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?

Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued.