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V0068-16 13 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · baja temporal

VAT liability cannot be determined without knowing the invoice description for service cancellation

A user asks whether the invoice received after requesting a temporary suspension of their internet service should be subject to the standard 21% VAT rate. The DGT states it cannot provide an answer because the specific nature of the charge made by the operator is not specified.

The question raised

Liability for Value Added Tax.

The DGT's ruling

The DGT cannot issue an appropriate response as the concept for which the operator charges the tax is not deduced when requesting a temporary suspension. Nevertheless, it notes that telecommunications services are taxed at the general rate of 21% pursuant to Law 37/1992.

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