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V3199-18 ·14 December 2018 ·consulta-vinculante Medium impact
Tax

Web portal activities are classified by their material nature under IAE headings

A company has requested clarification on which IAE heading to use for 'Web Portal' activities, given the absence of a specific category. The DGT has ruled that classification depends on the nature of the services provided, whether they involve design, management, or commercialisation.

In 6 key points

How it affects those involved

Companies operating web portals must correctly identify their primary service type to ensure proper tax classification under the IAE.

Lifecycle

2018-12-14PublishedPublished 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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