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V2169-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Fianza not subject to VAT; application to machinery is

A machinery manufacturer asks whether a 50% deposit as security is subject to VAT. The DGT states that the security deposit is not a taxable supply as no consideration is given, but if the money is applied to the payment of machinery, it becomes a consideration subject to VAT.

In 6 key points

How it affects those involved

The application of a deposit to machinery constitutes a taxable supply under VAT, while the deposit itself is exempt.

Lifecycle

2025-11-13PublishedPublished 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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