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V0359-25 20 March 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Agencies must register in IAE Section 1 for advertising services

A media agency asks whether its third-party platform operation constitutes an entrepreneurial or professional activity. The DGT states that, as a legal entity, it must pay taxes on entrepreneurial activities under IAE Section 1.

The question raised

Question posed: It is raised whether the activity of providing platform exploitation services to third parties should be considered business or professional.

The DGT's ruling

Legal entities performing activities classified under the second section of the tax schedules must register under the corresponding activity in the first section. The activity of advertising services via computer networks is categorized under group 844 of the first section. If the activity includes web page design, it must be registered under group 845 of the first section. The nature of the activity depends on the provider's conditions and the manner in which the services are performed.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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