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V3005-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

Special regime for used goods applies to silver coins only if they are considered collectibles

A reseller has enquired whether the special regime for used goods, works of art, antiques, and collectibles can be applied to the resale of silver coins. The DGT indicates that this depends on whether the coins qualify as collectibles according to customs nomenclature.

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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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