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A company providing wholesale fiber optic services to other operators asks whether it should use heading 769.9. The DGT responds that, as it does not provide services to end users, heading 769 is not applicable.
Question raised: It is desired to know whether the heading under which the applicant is registered (769.9 of the first section of the Tariffs) is correct and, if applicable, how it should be taxed under said heading.
The activity of wholesale services for FTTH access, interconnection, and colocation to operators is not specified in the Tariffs. Therefore, it must be classified under heading 843.9 of the first section, corresponding to "Other technical services n.e.c.". Group 769 is based on the number of subscribers, a concept that implies the provision of services to end users.
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