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A company enquired whether the leasing of its screens for advertising purposes could be classified under heading 849.9. The DGT ruled that if the activity involves the organisation of production means or human resources to provide an advertising service, it must be taxed under Group 844.
Cuestión planteada Se plantea si la actividad de cesión del uso de sus pantallas a terceros con fines publicitarios se puede matricular en el epígrafe 849.9, "Otros servicios independientes n.c.o.p.".
Si la empresa ordena por cuenta propia medios de producción y/o recursos humanos para prestar servicios de publicidad, cediendo espacios para ello, pertenece al grupo 844. Si la actividad es la simple cesión de espacios sin dicha ordenación de medios o recursos, se clasifica en el epígrafe 849.9. En el caso de tributar por el grupo 844, la cuota se determina según el número de trabajadores y debe tributar en los municipios donde radiquen los locales donde se ceden las pantallas.
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