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V0140-21 1 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio postal universal

Sale of pre-franked envelopes involves two independent operations: 21% VAT on envelopes and exempt postage

A postal service provider has enquired whether selling envelopes with stamps already included at a single price is exempt from VAT. The DGT has determined that these are independent operations: the envelope is subject to the standard rate, while the postage is exempt.

The question raised

Taxation of the sale of pre-stamped envelopes for Value Added Tax purposes.

The DGT's ruling

The delivery of pre-stamped envelopes must be considered as two independent operations that are taxed autonomously. The delivery of stamps for an amount not exceeding their face value is exempt pursuant to Article 20.One.17 of Law 37/1992. Conversely, the delivery of the envelope must be taxed at the general rate of 21 percent.

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