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V0979-25 ·10 June 2025 ·consulta-vinculante Medium impact
Tax

Subscription-based AI app taxed under IAE section 845

A company aims to commercialise an AI application that generates questionnaires or summaries via subscription. The DGT determines it must be classified under the epigraph for electronic third-party operations.

In 6 key points

Lifecycle

2025-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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