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An entity that publishes financial articles and sends stock index buy/sell alerts to premium subscribers seeks clarification on its correct classification. The DGT determines that the entity must register under headings for magazine publishing and financial services, and that the alert service is subject to 21% VAT as it constitutes investment advice.
Cuestión planteada : 1. Epígrafe del Impuesto sobre Actividades Económicas en donde debe matricularse la actividad.
El servicio de envío de avisos sobre índices bursátiles para la gestión de fondos no es una revista electrónica, sino un servicio de asesoramiento en inversiones sujeto al tipo general del 21% de IVA. En cuanto al IAE, la entidad debe darse de baja en el epígrafe de publicidad y de alta en el 476.2 (edición de revistas) y en el 831.9 (otros servicios financieros n.c.o.p.).
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