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V1297-19 6 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios de telecomunicaciones

Sale of SMS packs classified as telecommunications services for VAT purposes

A company sought clarification on whether the sale of SMS packs constitutes a supply of goods or a provision of services and its implications for VAT. The DGT has determined that these operations are telecommunications services provided on their own account.

The question raised

Whether the aforementioned purchase/sale of SMS is considered a supply of goods or a provision of services for Value Added Tax purposes, as well as the keys for its inclusion in the Immediate Supply of Information (SII) system.

The DGT's ruling

The mediation activity acting in its own name implies that the entity has received and provided the SMS purchase services itself. These services are classified as telecommunications services. The location of the transaction will depend on whether the recipient is a taxable person or a non-taxable person and their location, whereby special rules or the effective use regime may apply. For services provided to non-taxable persons in other Member States, there is the option to opt for the special scheme for telecommunications and electronic services.

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