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A company in the Canary Islands requested clarification regarding VAT liability for the purchase and sale of telephone connection minutes (analogue and IP). The DGT explains the rules of location under current regulations and the 2015 reform, clarifying how taxation is determined based on the recipient's status and the place of exploitation.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido o al Impuesto General Indirecto Canario de las citadas operaciones.
Para servicios de telecomunicaciones, la localización depende de si el destinatario es empresario o particular y de su ubicación. Tras la reforma de 2015, si el destinatario está en el territorio de aplicación, el servicio tributa allí independientemente de la ubicación del prestador. Si el servicio se localiza fuera pero su explotación efectiva ocurre en el territorio, se entenderá prestado en este último. Las operaciones entre partes situadas fuera del ámbito de aplicación del impuesto se consideran ajenas al sistema.
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