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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.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
Las actividades de servicios por redes informáticas tributan según su verdadera naturaleza material y las condiciones del prestador. La comercialización de una aplicación de inteligencia artificial para crear cuestionarios o resúmenes mediante suscripción debe figurar en el Grupo 845 de la sección primera de las Tarifas. Este grupo incluye la venta de programas y otros servicios independientes de elaboración de datos.
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