The General Directorate of Taxes (DGT), has considered that Bitcoin and other digital currencies will be classified as financial services. Consequently, transactions with Bitcoin are considered exempt from VAT under the Council Directive 2006/112/EC of 28 November 2006 on the common system of Value added Tax approved by the Spanish government.
Comentarios
http://www.oroyfinanzas.com/2015/04/bitcoin-esta-exento-iva-espana/
les iba a dar igual, no tienen forma de cobrar si alguien no quiere
http://lawandbitcoin.com/bitcoin-exento-de-iva-en-espana/