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A company asks whether its crypto buying and selling through its own web app is correctly classified. The DGT determines it should be taxed under 'other financial services n.c.o.p.' rather than in the unclassified activities group.
Cuestión planteada La sociedad pregunta si se halla bien clasificada por la actividad que ejerce.
Las actividades de servicios a través de Internet deben clasificarse según la verdadera naturaleza de la actividad económica ejercida. Al no estar especificada la compra-venta de criptomonedas en las Tarifas, se debe aplicar la regla 8ª de la Instrucción para clasificarla en el epígrafe que por su naturaleza se le asemeje. En este caso, corresponde el epígrafe 831.9 de la sección primera, Otros servicios financieros n.c.o.p.
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