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V0227-26 4 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

New and used pallet deliveries are separate taxable operations

A pallet company asked whether it could include the value of new pallets less the value of returned used ones on a single invoice. The DGT replied that these are independent operations and must be invoiced separately.

The question raised

Possibility of including in a single invoice the amount for new pallets delivered, reduced by the amount for collected pallets, once their value has been determined.

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