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V3004-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

Resale of silver coins subject to 21% VAT, unless special scheme for collectors' items applies

A reseller has requested clarification regarding the VAT liability and applicable rates for the sale of silver coins (such as Maple Leaf, Britannia, etc.). The DGT has determined that these coins are subject to the standard 21% rate due to their silver content, although they may qualify for the special scheme for collectors' items if specific requirements are met.

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2023-11-17PublishedPublished 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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