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A query was raised regarding whether the purchase of investment gold is subject to VAT but exempt, and whether it is possible to waive said exemption. The DGT ruled that the transaction is subject to VAT but exempt, though the transferor may waive the exemption if the purchaser is a businessperson or professional.
This ruling clarifies the VAT treatment for investment gold transactions, specifically confirming the ability of suppliers to opt into the VAT regime when dealing with professional buyers.
The tax team reviews your specific situation.
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