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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.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones descritas.
Si los destinatarios son empresarios o profesionales, la prestación se entiende realizada en el territorio de aplicación del Impuesto si estos tienen su sede, establecimiento permanente o domicilio en él. Si los destinatarios están en otro Estado miembro de la UE, la operación no está sujeta al IVA español. En caso de destinatarios fuera de la Comunidad, solo estará sujeta si se cumplen los requisitos de utilización o explotación efectivas en territorio español según el artículo 70.Dos de la Ley 37/1992.
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