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V1623-22 ·6 July 2022 ·consulta-vinculante Medium impact
Tax

Cash withdrawal service fees via card are exempt from VAT

A query was raised regarding whether fees charged for cash withdrawal services in commercial premises are subject to or exempt from VAT. The DGT has determined that these services are financial in nature and are therefore exempt.

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2022-07-06PublishedPublished 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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