Skip to content
V0327-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Sale of phone top-up cards not subject to equivalence surcharge as they constitute a service provision

A tobacco retailer inquired whether they could sell top-up cards and beverages under their current equivalence surcharge regime. The Directorate-General for Taxes (DGT) ruled that top-ups are telecommunications services rather than the supply of goods, and therefore do not fall under said regime.

In 6 key points

Lifecycle

2023-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact