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MEDIUM
FISCAL

Subscription-based AI app taxed under IAE section 845

V0979-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0979-25
Published
10 Jun 2025

Summary

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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