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A company providing SIM cards and customer support to students abroad asks whether its services are subject to Spanish VAT. The DGT determines that, acting in its own name, it provides telecommunications services, and the place of performance depends on the presumed country of the SIM number.
Cuestión planteada 1. Lugar de realización de los servicios prestados por la entidad consultante en el Impuesto sobre el Valor Añadido.
Los servicios de telecomunicaciones prestados a través de redes móviles tienen como lugar de realización el país identificado por el código de teléfono móvil nacional de la tarjeta SIM utilizada. Si se utilizan SIM de países distintos al español, se presumirá que el cliente está establecido en dichos países y los servicios no estarán sujetos al IVA en territorio español. Esto se aplica siempre que no existan otros elementos de prueba que indiquen lo contrario.
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