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A telecommunications company has requested a ruling on whether the resale of telephone minutes to call centres in Latin America is subject to VAT, given that these minutes are used to serve customers in Spain. The Directorate-General for Taxes (DGT) explains that although the general rule places the provision of services outside of Spain, the criterion of effective use and exploitation within Spanish territory could apply.
Cuestión planteada Sujeción de la operación de reventa realizada por la consultante al Impuesto sobre el Valor Añadido.
Los servicios de telecomunicaciones prestados a empresarios no establecidos en la Unión Europea pueden tributar en España por el artículo 70.Dos de la Ley 37/1992 si su utilización o explotación efectiva se realiza en territorio español. Para ello, debe comprobarse que el servicio se utiliza en la realización de operaciones sujetas a IVA en España, ya sea por el destinatario inicial o final. La relación entre el servicio y las operaciones en España puede ser directa o indirecta.
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