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V0194-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · sectores diferenciados

Separate deduction regimes must be applied for currency exchange and ATM rentals

The DGT confirms that foreign exchange and cash machine rental are distinct activities, each subject to independent deduction rules.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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