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A company has requested clarification on which IAE heading to use for 'Web Portal' activities, given the absence of a specific category. The DGT has ruled that classification depends on the nature of the services provided, whether they involve design, management, or commercialisation.
Cuestión planteada Desea saber, dado que no existe un epígrafe con el mismo contenido dentro de las Tarifas del Impuesto sobre Actividades Económicas, dónde se debería encuadrar dicha actividad, denominada "Portales Web".
Si la actividad no está especificada en las Tarifas, se clasificará en el grupo de actividades no clasificadas en otras partes (n.c.o.p.) que más se le asemeje o en la rúbrica de la actividad similar por su naturaleza. El diseño de páginas web por encargo se clasifica en el grupo 845, mientras que si incluye gestión, mantenimiento o publicidad, corresponde al grupo 844. Si se realizan servicios por redes informáticas o comercialización de productos, se debe aplicar la rúbrica correspondiente a la verdadera naturaleza de la actividad.
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