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V0620-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Pawnshops must pay IAE under the heading for other financial institutions and VAT on custody fees

A jewellery pawnbroker consulted regarding its IAE classification and the tax nature of interest charged for storage. The DGT ruled that it must be registered as another financial institution and that custody charges are subject to VAT.

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2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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