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Una empresa de telecomunicaciones consulta si la reventa de minutos de telefonía a call centers en América Latina está sujeta a IVA, dado que estos los usan para atender clientes en España. La DGT explica que, aunque la regla general sitúa la prestación fuera de España, podría aplicarse el criterio de uso y explotación efectivos en territorio español.
The tax team reviews your specific situation.
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