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V1029-15 ·30 March 2015 ·consulta-vinculante Medium impact
Tax

Bitcoin trading with commissions deemed commercial and VAT-exempt as a payment method

A consultant asks whether their Bitcoin buying and selling activity, involving commissions, is subject to VAT. The DGT determines that the activity is commercial and that Bitcoin transmission is exempt as it constitutes a payment method.

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2015-03-30PublishedPublished 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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