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A mobile telephony company using prepaid cards enquired whether it should register under heading 761.2 and group 769 of the Economic Activities Tax (IAE). The DGT ruled that the activity of providing calls, SMS, and MMS is exclusively covered by heading 761.2.
Cuestión planteada Si tiene que darse de alta en el epígrafe 761.2 y en el grupo 769, ambos de la sección primera de las Tarifas del impuesto, o basta el alta en el epígrafe 761.2.
El epígrafe 761.2 de la sección primera de las Tarifas del IAE clasifica la actividad de servicios de telefonía móvil. Esta clasificación comprende todos los servicios que presta un operador a sus clientes a través del teléfono móvil, incluyendo llamadas de voz, mensajes de texto (sms) y mensajes multimedia (mms). Por tanto, la actividad descrita se clasifica en el epígrafe 761.2.
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