Skip to content
V1028-15 ·30 March 2015 ·consulta-vinculante Medium impact
Tax

Bitcoin vending transactions exempt from VAT and subject to IAE

The DGT confirms that Bitcoin buying and selling via vending machines constitutes an entrepreneurial activity, and the transfer of Bitcoin is exempt from VAT as it is considered a payment method.

In 6 key points

Lifecycle

2015-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact