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A company intends to sell travel and leisure packages through bidding auctions on its website. The DGT has determined that it must be classified under group 755 of the IAE Tariffs, which corresponds to travel agencies.
Cuestión planteada Se plantea en que epígrafe del impuesto se tiene que matricular la sociedad y la tributación del modelo de negocio expuesto.
Las actividades de prestación de servicios por Internet tributan según la verdadera naturaleza de la actividad económica, dependiendo de las condiciones del prestador y el modo de realización. La venta de paquetes de viajes y ocio contratando servicios a terceros debe clasificarse en el grupo 755 de la sección primera de las Tarifas, como agencias de viajes. El sujeto pasivo podrá declarar los epígrafes 755.1 o 755.2 según sus servicios concretos.
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