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V1428-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Imports of postage stamps for collecting are exempt from IPSI in Ceuta and Melilla

A query was raised regarding whether the importation of legal tender philatelic stamps sold at their face value is exempt from IPSI in Ceuta and Melilla. The DGT ruled that, as they are exempt from VAT, they are also exempt from this tax.

In 6 key points

How it affects those involved

This ruling confirms the tax-exempt status of philatelic imports in Ceuta and Melilla, provided they meet the criteria for VAT exemption.

Lifecycle

2022-06-16PublishedPublished 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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