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V2387-22 ·17 November 2022 ·consulta-vinculante Medium impact
Tax

The 10% rate on the import of silver coins depends on their classification as collector's items

An entity inquires about the requirements silver coins must meet to be considered collector's items of numismatic interest. The DGT responds that their consideration depends on whether they fall under CN code 9705 00 00 according to customs regulations.

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2022-11-17PublishedPublished 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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