The General Directorate of Taxes (DGT) , in its Binding Consultation V0486-22 , of 10 March 2022, responds for the first time to the treatment to be given to the sale of NFT’s in relation to Value Added Tax (VAT). ) . The administrative criterion considers the transmission of NFT’s as a provision of services consisting of the transmission of a digital certificate of authenticity on a certain good (digital image). Thus, the Treasury considers as two different operations the transmission of the NFT (provision of services) and the transmission of the image on the basis of which the NFT (delivery of goods) is created.
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