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V2407-23 7 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · criptomonedas

Acceptance of cryptocurrencies as payment in hospitality does not affect VAT liability

A hospitality association asks whether restaurant services are subject to VAT when paid with cryptocurrencies. The DGT responds that hospitality services must charge VAT, while the delivery of the cryptocurrency is considered a money delivery exempt from VAT.

The question raised

1. Liability of restaurant services for Value Added Tax in the event of payment via cryptocurrencies.

The DGT's ruling

Hospitality services must charge VAT and be declared in the corresponding tax return, regardless of whether the diner pays for the service using cryptocurrencies. The transfer of said cryptocurrencies is considered a transfer of money as consideration, and is therefore an operation not subject to tax pursuant to Article 7.12 of Law 37/1992.

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