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V0237-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Renting pallets: deposit included in VAT base and reducible on return

A pallet company asked whether deposits from customers to guarantee return should be subject to VAT. The DGT states that the deposit is a valid credit and must be included in the VAT base, but it can be reduced if the deposit is returned.

In 6 key points

How it affects those involved

VAT base includes guarantees for pallet rental; reduction possible upon return of deposit.

Lifecycle

2026-02-05PublishedPublished 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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