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V0038-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Location of telecommunications services provided to businesses depends on the recipient's registered office

A company selling mobile phone top-ups on its own behalf has requested a ruling on the VAT applicability of its operations. The DGT has determined that, as the recipients are businesses or professionals, the location of the service is governed by the place of their economic activity.

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2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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