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A company asks which IAE category applies to data centre promotion and exploitation and how to determine the place of performance. The DGT states that cloud and data management services belong to group 845, but complementary activities require different categories.
Cuestión planteada Se plantea, en primer lugar, en que rúbrica del impuesto se tiene que matricular.
La prestación de servicios de promoción y explotación de centros de datos (cloud, gestión, protección y conectividad) se clasifica en el grupo 845 de la sección primera. Si la empresa realiza montaje, venta o reparación de equipos, o construcción del edificio, deberá darse de alta en las rúbricas específicas correspondientes a esas actividades. El lugar de realización para el grupo 845 es el municipio donde radique el establecimiento desde el que se prestan los servicios.
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