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V0163-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

ATM cash withdrawal services are VAT exempt and may require invoicing

A query was raised regarding whether commissions for ATM cash withdrawals are exempt from VAT and whether an invoice must be issued. The DGT ruled that the service is financial and therefore exempt, but an obligation to invoice exists if the provider is not a credit institution or an insurance company.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status of ATM services and specifies the invoicing requirements for non-banking service providers.

Lifecycle

2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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