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V1866-24 ·6 August 2024 ·consulta-vinculante Medium impact
Tax

Potential application of the special scheme for second-hand goods to the resale of silver coins as collectibles

A company has requested a ruling on whether the resale of silver coins can qualify for the special scheme for second-hand goods, works of art, antiques, and collectors' items. The Directorate-General for Taxes (DGT) states that this is possible provided the coins are considered collectors' items and the acquisition requirements of the special scheme are met.

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2024-08-06PublishedPublished 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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