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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 y protección de datos, alojamiento y conectividad) se clasifica en el grupo 845 de la sección primera. Otras actividades como montaje, venta o reparación de equipos, o formación, requieren altas en rúbricas específicas. Para la actividad del grupo 845, el lugar de realización es el municipio donde radique el establecimiento desde el que se prestan los servicios. En actividades de construcción, el lugar es el término municipal donde se realicen las obras.
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