That comply with one of the following circumstances:
- Businesses using the special scheme for telecommunication services and are therefore considered as taxable persons liable for VAT. They shall only be liable to pay tax in Spain when they provide telecommunication, broadcasting, TV or electronic services. The provision of these services pays tax in the country the customer is established in, irrespective of whether the customer is a business, a professional or the end consumer.
- Businesses that pay VAT in Spain and want to request a VAT refund.