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V0227-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

New and used pallet deliveries are separate taxable operations

A pallet company asked whether it could include the value of new pallets less the value of returned used ones on a single invoice. The DGT replied that these are independent operations and must be invoiced separately.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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