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A company requested clarification on which IAE headings applied to its services involving cloud computing, hosting, domain resale, and server rental. The DGT ruled that registration in different headings is required depending on the specific nature of each service.
Cuestión planteada Se plantea que rúbrica del impuesto le corresponde al código CNAE 63.11 "Proceso de datos, hosting y actividades relacionadas".
La sociedad debe figurar dada de alta en el IAE por todas las actividades que realice, clasificándose según su naturaleza material. Para los servicios de cloud y hosting corresponde el grupo 845; para la reventa de dominios, el epígrafe 843.9; y para el alquiler de servidores privados, el grupo 859.
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