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A company has requested clarification on whether the service of exchanging low-denomination coins or notes for higher-denomination ones via automated kiosks is exempt from VAT. The DGT has ruled that this operation constitutes a service provision that is both taxable and exempt.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido.
Las operaciones de cambio entre distintos medios de pago, aunque se realicen entre monedas de una misma divisa, están exentas de IVA según el artículo 20.Uno.18.j) de la Ley 37/1992. La comisión cobrada constituye la contraprestación de la operación de cambio. El hecho de que el recibo emitido pueda usarse como medio de pago en el establecimiento no altera la naturaleza de la exención.
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