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V4705-16 8 November 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE Group 845 covers software creation, but Group 844 is required for advertising services

A query was raised regarding whether web design activities can be taxed solely under IAE Group 845 (electronic exploitation). The DGT ruled that if the activity is limited to software creation, Group 845 is appropriate; however, if management or advertising services are included, taxation under Group 844 is also mandatory.

The question raised

It is desired to know whether the exercise of said activities can be carried out while being registered under group 845 of the first section of the Tariffs "Electronic exploitation on behalf of third parties".

The DGT's ruling

Group 845 of the first section of the IAE Tariffs includes the provision of computer services such as programming and data processing. If the activity is limited to the creation of computer programs, this group applies. However, if in addition to the development of web pages, management, maintenance, or advertising tasks are performed, taxation must also be applied under group 844 for advertising services.

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