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An individual has requested clarification on whether the special tax regime for used goods, works of art, antiques, and collectibles can be applied to their coin trading business. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the coins qualify as collectibles and a declaration of commencement of activity has been filed.
This ruling clarifies the eligibility of numismatic activities for the special VAT regime, potentially simplifying tax compliance for collectors and dealers of rare coins.
The tax team reviews your specific situation.
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