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A consulting company mediates mobile phone unlocking through an entity in the United Kingdom. The DGT analyzes whether these services, performed online, constitute services provided by electronic means and how their place of supply is determined for VAT purposes.
Question posed: Liability of the services provided by the consultant to Value Added Tax.
Mobile unlocking services performed online are classified as services provided by electronic means. When the consultant acts in its own name, it is understood that it receives and provides the services itself. The service of the British entity is subject to VAT because the recipient is the consultant, established in Spain. The consultant's services to end consumers are subject to VAT if they reside or are established in Spanish territory.
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