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Order HAC/773/2019 of 28 June was published in the Official State Gazette (BOE) of 17 July, regulating the keeping of personal income tax records for taxpayers who carry out business activities whose performance is determined in the simplified method of direct estimation, as well as those who carry out a business activity in direct estimation which, in accordance with the Commercial Code, is not of a mercantile nature.
por la que se regula la llevanza de los libros registros en el Impuesto sobre la Renta de las Personas Físicas.