- Spain’s Directorate-General for Taxation (DGT) clarified that exchanging fiat for cryptocurrency and crypto-to-crypto exchanges are VAT-exempt financial services, following EU case law.
- Outsourced payment services are only VAT-exempt if the provider performs the essential payment functions and assumes responsibility for the transactions; otherwise, such services are taxable.
- For the plastic packaging tax, the tax base is determined by the weight of non-recycled plastic, and recycled content certificates may be used to support the calculation.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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