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V0642-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Leasing of equipment is a service and not deductible if the activity is exempt

A dental prostheses company asks about the nature of financial leasing of equipment and its deductibility. The DGT determines it constitutes a service and cannot claim VAT as the activity is exempt.

In 6 key points

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2025-04-10PublishedPublished 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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