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V1943-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Services via foreign SIM cards exempt from Spanish VAT if customer presumed to reside abroad

A company providing SIM cards and customer support to students abroad asks whether its services are subject to Spanish VAT. The DGT determines that, acting in its own name, it provides telecommunications services, and the place of performance depends on the presumed country of the SIM number.

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2024-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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