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A company in the Canary Islands requested clarification regarding the location and VAT applicability of purchasing and reselling telephone connection minutes. The DGT clarifies that the location depends on whether the recipient is a professional or a private individual, or whether the effective exploitation of the service occurs within the territory to which the tax applies.
Cuestión planteada Se plantea que se confirme el lugar de realización de varios tipos de prestaciones de servicios que se detallan en el cuerpo de la contestación a la consulta.
Los servicios de telecomunicaciones se localizan en el territorio de aplicación del impuesto si el destinatario es un empresario o profesional establecido en dicho territorio. También se consideran localizados si el proveedor es profesional residente en el territorio y el destinatario es un particular en otro Estado miembro. Finalmente, se localizan si, aun estando fuera, su utilización o explotación efectiva se realiza en el territorio de aplicación del impuesto según el artículo 70.Dos de la Ley.
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