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An entity inquires about the requirements silver coins must meet to be considered collector's items of numismatic interest. The DGT responds that their consideration depends on whether they fall under CN code 9705 00 00 according to customs regulations.
Question posed - What must be understood by collector's item and, specifically, what qualities must a coin possess to be considered to have numismatic interest in accordance with Article 136.One.3.b) of Law 37/1992, on Value Added Tax.
Silver coins shall be collector's items if they are included in CN code 9705 00 00 of the tariff nomenclature. If they meet this requirement, the import shall be taxed at 10% and the special regime for collector's items may be applied upon their delivery. Otherwise, the applicable rate shall be 21%.
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