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A Canarian company marketing telephone connection minutes inquires how to determine the place of supply for tax purposes. The DGT clarifies the rules of location according to the regulations in force before and after 2015, distinguishing between business recipients and private individuals.
Question posed: Place of supply for tax purposes.
For telecommunications services, the location depends on whether the recipient is a business or a private individual and their residence. If the recipient is a business, it is located where its registered office or permanent establishment is situated. If it is a private individual, it is located where they reside or have their habitual residence. Furthermore, if the service is located outside the Community but its use or effective exploitation occurs within the territory of application of the Tax, it shall be understood to be supplied in said territory. The technology (analog or IP) is irrelevant for applying the rule of effective exploitation.
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