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A consultant asks how to classify their activity involving online training and blog design through the sale of digital infoproducts. The DGT indicates that classification depends on the true nature of the activity and the manner in which it is carried out.
Cuestión planteada Clasificación de la actividad en las Tarifas del Impuesto sobre Actividades Económicas.
Las actividades de servicios por redes de comunicación electrónica deben clasificarse según la verdadera naturaleza de la actividad económica, dependiendo de las condiciones del prestador y del modo de realización. Para la actividad descrita, la consultante debe inscribirse en el epígrafe 355.2 de la sección primera y en el grupo 826 de la sección segunda de las Tarifas del IAE.
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