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A Canarian company marketing telephone connection minutes inquires as to who should be the VAT taxable person in its operations. The DGT clarifies the status of the taxable person depending on whether the provider or the recipient are established within the territory of application of the tax.
Question posed: Taxable person for certain operations carried out by and for the inquiring entity as detailed in the body of this response.
Pursuant to Article 84.One.1º, the taxable persons shall be the entrepreneurs providing services within the territory of application, such as operators established in Spain providing services to the inquirer. On the other hand, pursuant to Article 84.One.2º, the taxable persons shall be the entrepreneurs for whom the operations are performed, such as the inquirer when providing services to telephone shops in Spain, or entities outside the EU providing services to telephone shops in Spain. The services provided by operators outside the EU to the inquirer, as well as those provided by the inquirer to resellers in the Canary Islands or outside the EU, are not located within the territory of application.
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