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A company in the Canary Islands sought guidance on applying location rules to the sale of telephone connection minutes. The DGT clarifies that, even if the provider is based in mainland Spain and the recipient is in the Canary Islands, the transaction may be located in Spain if the services are effectively used within national territory.
Cuestión planteada ¿Cómo deben aplicarse las reglas de localización de servicios del art. 70.Dos de la Ley del impuesto después de la modificación del mismo por la Ley 22/2013 de Presupuestos Generales del Estado para el año 2014?
Los servicios de telecomunicaciones se localizan en España si el destinatario es un empresario establecido en el territorio o si el proveedor es un empresario del territorio y el destinatario es un particular residente. Asimismo, se consideran prestados en España si, tras aplicar las reglas generales, la localización es fuera de la Comunidad pero su utilización o explotación efectiva se realiza en territorio nacional, independientemente de la condición del destinatario. Para servicios de telecomunicaciones, esta regla de utilización efectiva se aplica tanto a particulares como a empresarios o profesionales.
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