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V1807-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

VAT deduction for storage unit purchases depends on professional use

A business owner renting industrial spaces asks whether VAT can be deducted on the purchase of five storage units. The DGT states that deduction is possible if it can be proven that the units will be used for professional activities, allowing partial allocation as investment assets.

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2025-10-13PublishedPublished 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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