Skip to content
Back to index
V2679-21 5 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · criptomonedas

Crypto buy-sell exempt from VAT; custody and staking taxable

The DGT confirms that crypto buy-sell transactions are VAT-exempt, while custody and staking services are subject to VAT.

The question raised

Liability and, where applicable, exemption of the services provided by the applicant for Value Added Tax.

Book your free first meeting