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V0979-25 10 June 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Subscription-based AI app taxed under IAE section 845

A company aims to commercialise an AI application that generates questionnaires or summaries via subscription. The DGT determines it must be classified under the epigraph for electronic third-party operations.

The question raised

It is asked which tax headings must be registered.

The DGT's ruling

Computer network service activities are taxed according to their true material nature and the conditions of the provider. The commercialization of an artificial intelligence application for creating questionnaires or summaries via subscription must be listed under Group 845 of the first section of the Tariffs. This group includes the sale of programs and other independent data processing services.

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