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A natural person has requested a ruling regarding the taxation of mobile phone rentals and tourist services for employees of foreign companies. The DGT indicates that leasing mobile phones to non-resident companies is generally not subject to VAT, unless the effective use clause applies if they are used to carry out taxable operations in Spain.
Cuestión planteada Lugar de realización de las operaciones efectuadas a efectos del Impuesto sobre el Valor Añadido.
El alquiler de terminales móviles a empresas no residentes no está sujeto a IVA por no cumplir el criterio de localización del artículo 69.Uno.1º de la Ley 37/1992. No obstante, podría tributar en España mediante la cláusula de uso efectivo del artículo 70.Dos si las entidades arrendatarias utilizan los terminales para realizar operaciones sujetas al impuesto en territorio español. Para los servicios turísticos, la tributación dependerá de su naturaleza y de si se aplica el régimen especial de agencias de viajes.
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