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A company requested clarification on which IAE heading applied to its business of providing real estate brokerage services via an online portal. The DGT has ruled that the company must register under group 834, as well as under other specific headings depending on the nature of its complementary services.
Cuestión planteada Pregunta, en primer lugar, si por los servicios de portal inmobiliario se debe dar de alta en el epígrafe 849.9, "Otros servicios independientes n.c.o.p." o en otro epígrafe distinto.
La actividad de intermediación de productos inmobiliarios por Internet se clasifica en el grupo 834 de la sección primera de las Tarifas del IAE. Los servicios de publicidad deben tributar en el grupo 844, la fotografía en el epígrafe 973.1 y los estudios demográficos en el epígrafe 843.9. La clasificación depende de la verdadera naturaleza material de la actividad ejercida. Además, la entidad debe darse de alta por cada una de las actividades que efectivamente realice.
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