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A telecommunications company inquired whether its data services (voice and data) could be included under fixed or mobile telephony headings. The DGT ruled that each service constitutes a distinct economic activity and requires its own classification.
Cuestión planteada Si los servicios de datos (sean de "solo datos" o de "voz y datos") prestados por la consultante a través de sus redes de telefonía fija y móvil pueden entenderse comprendidos dentro de los epígrafes 761.1 y 761.2, sin necesidad de alta en el epígrafe 769.9 o en ningún otro. Lo anterior es independiente del dispositivo utilizado para acceder a la red de telefonía fija o móvil que pueda emplear el usuario (ej: smarthpone, Tablet, ordenadores, relojes inteligentes, nettops, handhelds/PDAs, USB de datos y cualquier otro dispositivo que acceda a la red de telefonía móvil para establecer una comunicación -de voz o de datos-).
Los servicios de telefonía se clasifican en los epígrafes 761.1 o 761.2 según sea fija o móvil. Los servicios de datos, como la conexión a internet, deben clasificarse en el grupo 769, declarando el epígrafe 769.9 a efectos informativos. Esta distinción es necesaria aunque los servicios se presten por la misma red o el usuario utilice el mismo dispositivo.
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