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V0760-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Cash withdrawals via credit or debit card are VAT exempt and subject to IAE

An entity has requested clarification regarding the tax treatment of providing cash in exchange for a card payment and a commission. The DGT has determined that the activity is subject to the Tax on Economic Activities (IAE) and that cash withdrawal services are exempt from VAT.

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2022-04-07PublishedPublished 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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