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A company sought guidance on how to classify its activities in the IAE regarding customer acquisition for third parties and the offering of management software. The DGT ruled that both activities are distinct and must be taxed separately.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas.
La sociedad debe clasificar de forma independiente sus dos actividades en las Tarifas del Impuesto sobre Actividades Económicas. La captación de clientes para tiendas asociadas se clasifica en el epígrafe 849.9 (otros servicios independientes n.c.o.p.). La oferta de un programa informático de gestión se clasifica en el grupo 845 (explotación electrónica por cuenta de terceros).
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