Well, I use "Truphone" on my iPad, downloaded legally from the app store.
I can make voice calls over both 3G and Wifi networks and send SMS messages.
I also have another app "Jelly SMS" and I can send SMS messages from my iPad and iPhone. Again, over 3G or Wifi.
Incidentally, both apps require your mobile number. This is good because when my recipients receive my texts, they appear to come from my usual mobile number.
Of course, incoming texts come to your iPhone. I just have to remember to reply via jelly SMS.
You have to register with the se companies and pay for your usage but its a lot cheaper than using my particular Movistar contracted plan.
I hope that proves a bit more useful to you.