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A company has requested guidance on how to classify its activities involving uploading videos to digital platforms and providing digital marketing services. The DGT has determined that both constitute economic activities and must be taxed under different headings based on their specific nature.
Cuestión planteada Clasificación de las dos actividades principales que realiza la sociedad.
La realización de vídeos para plataformas digitales y la prestación de servicios de marketing digital constituyen actividades económicas al ordenar medios y recursos propios. La producción de vídeos se clasifica en el epígrafe 961.1 y los servicios de marketing en el grupo 844. Si además se realiza diseño de páginas web por encargo, se debe incluir el grupo 845.
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