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A query was raised regarding whether fees charged for cash withdrawal services in commercial premises are subject to or exempt from VAT. The DGT has determined that these services are financial in nature and are therefore exempt.
Cuestión planteada Si las comisiones que se abonan por el servicio de retirada de efectivo están sujetas y exentas del Impuesto sobre el Valor Añadido.
Los servicios de disposición de efectivo mediante tarjetas de crédito o débito son servicios de naturaleza financiera. Según la Ley 37/1992, las operaciones relativas a tarjetas de pago están exentas de IVA. Esto incluye las comisiones por la disposición de efectivo en ventanillas, cajeros o locales.
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