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V0373-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Purchase of investment gold from private individuals is exempt from VAT but subject to ITPAJD

A company requested clarification on whether the acquisition of investment gold from private individuals is subject to VAT. The DGT ruled that it is not subject to VAT as the transaction is not carried out by a business person, but it is subject to the ITPAJD (Personal Income Tax on Capital Gains and Transfers).

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2021-02-25PublishedPublished 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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