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A company in the Canary Islands sought clarification on how to determine the location of telephone connection minute sales (analogue and IP) involving providers and customers across different geographical areas. The DGT explains the location rules under the VAT Act and the distinction between transactions within and outside the scope of the tax.
Cuestión planteada Se plantea por la consultante la forma de localizar los servicios en distintas operaciones de compraventa de minutos de conexión con proveedores y clientes situados en ámbitos geográficos distintos y en relación con los dos tipos de conexión con la que desarrolla su actividad, la analógica y la telefonía por voz IP. Las operaciones por las que se solicita información son mencionadas en el cuerpo de la consulta.
Para servicios de telecomunicaciones, la localización depende de si el destinatario es empresario o particular y su residencia. A partir de 2015, si el destinatario es empresario o particular establecido en España, el servicio se localiza allí independientemente del prestador. Si el servicio se localiza fuera de la Comunidad pero su utilización o explotación efectiva es en España, se entenderá prestado en territorio español. La tecnología (analógica o IP) es irrelevante para la aplicación de la regla de explotación efectiva.
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