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V4261-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

Sale of philatelic lots by non-business creditors is exempt from VAT but subject to ITPAJD

A company in liquidation sought clarification on the taxation of the sale of stamps owned by its clients (creditors). The DGT ruled that if the clients are not business entities, the sale is not subject to VAT but is liable for Transfer Tax (ITPAJD).

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2016-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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