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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

Cuestión planteada 1. Sujeción de los servicios del restaurante al Impuesto sobre el Valor Añadido en caso de pago mediante criptomonedas.

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