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V2799-17 30 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Resale of legal tender at a premium separates VAT exemption for currency from the commission

An entity has requested a ruling regarding the VAT treatment of the resale of currency at a premium. The DGT clarifies that the sale of legal tender is exempt, but the surcharge or commission constitutes a service subject to the standard rate.

The question raised

Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido.

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