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V4321-16 ·6 October 2016 ·consulta-vinculante Medium impact
Tax

Cash withdrawal fees are exempt from VAT, but the use of software applications is not

A query was raised regarding whether fees for cash withdrawal services and the use of a software application for payments are subject to or exempt from VAT. The DGT has determined that cash withdrawal is an exempt financial service, whereas the use of the application constitutes an independent service subject to VAT.

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2016-10-06PublishedPublished 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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