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V0872-25 ·22 May 2025 ·consulta-vinculante Low impact
Tax

IVA deduction possible for used pallets if supplier is self-employed or professional

A packaging manufacturer asks whether its used pallet suppliers are self-employed or professionals to qualify for IVA deduction. The DGT states that suppliers must carry out an economic activity under their responsibility and on a remunerated basis, and deduction requires the original invoice with all legal requirements.

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2025-05-22PublishedPublished 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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