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Commentary

Investment gold (Spain)

49 Spain

Under a special scheme for investment gold, there is a general exemption from VAT in Spain on sales of:

  1. Ìý

    •ÌýÌýÌýÌý pieces of gold of not less than 995 thousandths purity; and

  2. Ìý

    •ÌýÌýÌýÌý gold coins of not less

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