Marketing an AI application via subscription is taxed under heading 845 of the IAE

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the correct classification of economic activities related to artificial intelligence. The inquiry focuses on determining which headings of the Economic Activities Tax (IAE) a company marketing an artificial intelligence application through a subscription model should register under.

What the DGT has resolved

The advisory body has established that service activities provided through computer networks must be taxed according to their true material nature and the specific conditions of the provider. In this specific case, the activity consists of marketing an artificial intelligence application designed for creating questionnaires or summaries through a subscription.

The resolution determines that said activity must appear in Group 845 of the first section of the Tariffs. This heading encompasses the sale of programs and other independent data processing services, which fits the described technological provision.

What this means for you

If your company develops or markets tools based on artificial intelligence under subscription models, the correct classification in the IAE is fundamental to complying with your tax obligations. The nature of the service—in this case, the provision of a software tool to process information—prevails over the technology employed.

This criterion confirms that the use of artificial intelligence models does not create a new tax category, but rather integrates into existing headings intended for the sale of programs and computer services related to data management.

What you should do

It is necessary to verify that your company's registration in the IAE matches the actual activity you perform. An erroneous classification could lead to inconsistencies before the Tax Administration. It is recommended to:

• Analyze whether the company's main activity is the sale of software or the provision of data services.
• Check that the selected heading in the IAE reflects the material nature of the service offered.
• Assess your specific business model situation with a specialist to ensure regulatory compliance.