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V0345-22 ·23 February 2022 ·consulta-vinculante Medium impact
Tax

Mediation services for gold transfers between private individuals are subject to VAT and do not qualify for exemption

A digital platform sought clarification on whether its mediation service for gold transfers between private individuals was exempt from VAT. The DGT ruled that, as gold transfers between private individuals are transactions not subject to tax, the mediation exemption applicable to investment gold cannot be applied.

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2022-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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