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V1662-19 ·4 July 2019 ·consulta-vinculante Medium impact
Tax

ATM debt enquiry services are VAT exempt if ancillary to tax payments

A Provincial Council has requested clarification on whether services provided via ATMs (tax payments, debt enquiries, mobile top-ups, etc.) are exempt from VAT. The DGT has ruled that financial services and those ancillary to the payment of public revenues are exempt, whereas other non-financial services are not.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for multi-service ATM operators, distinguishing between exempt ancillary services and taxable non-financial services.

Lifecycle

2019-07-04PublishedPublished 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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