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V2633-20 ·12 August 2020 ·consulta-vinculante Medium impact
Tax

ATM cash withdrawal services are exempt from VAT

An entity has requested clarification on whether the commission charged for cash withdrawals at ATMs is exempt from VAT. The DGT has ruled that these services are financial in nature and benefit from the exemption provided by law.

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2020-08-12PublishedPublished 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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