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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.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las mencionadas operaciones, teniendo en cuenta que, por las recargas de las tarjetas telefónicas, el consultante recibiría una factura de la empresa tabacalera donde se especifique la comisión que aquel va a cobrar en función del número de recargas efectuadas. También quiere saber el epígrafe del Impuesto sobre Actividades Económicas donde estaría encuadrado por la realización de dichas operaciones.
Las tarjetas prepago y las recargas telefónicas son instrumentos técnicos para la prestación de un servicio de telecomunicación, no entregas de bienes. Al ser prestaciones de servicios, no pueden estar sujetas al régimen de recargo de equivalencia. El consultante deberá tributar por el régimen general en estas operaciones, aunque mantenga el recargo de equivalencia para el tabaco como sector diferenciado. Para la venta de bebidas, se aplicará el recargo de equivalencia solo si se cumplen los requisitos del artículo 149 de la Ley 37/1992.
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