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V0194-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Separate deduction regimes must be applied for currency exchange and ATM rentals

The DGT confirms that foreign exchange and cash machine rental are distinct activities, each subject to independent deduction rules.

In 6 key points

How it affects those involved

Businesses must apply separate VAT deduction regimes based on sector classification.

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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