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V2518-25 ·16 December 2025 ·consulta-vinculante Low impact
Tax

Crypto currency exchange services exempt from VAT

The consultant asks whether the exchange of fiat currencies for cryptocurrencies and payment outsourcing from Lithuania is subject to or exempt from VAT. The DGT responds that the exchange is exempt, and outsourcing depends on whether the Lithuanian entity assumes essential payment functions.

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2025-12-16PublishedPublished 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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