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The DGT determines that consultants providing IT services, software development and equipment commercialisation must be classified under the first section of IAE tariffs due to the existence of an enterprise structure.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tienen que matricular.
Si la actividad se ejerce en una organización, se considera empresarial y debe tributar por la sección primera de las Tarifas del IAE. Para servicios de consultoría, desarrollo de software y procesamiento de datos, corresponde el epígrafe 845. Otras actividades como la instalación o venta de equipos deberán clasificarse en las rúbricas específicas de la sección primera según su naturaleza.
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