Storage for the self-employed in Elche
VAT, deductions and invoicing explained in plain language — and without the part where a salesperson rings you.
The essentials, in three lines
- ▪Renting a storage unit carries 21% Spanish VAT whenever it is rented separately from a home.
- ▪If the unit is assigned to your business activity, the cost is deductible in your income tax return and the VAT in form 303 — with an invoice in your name.
- ▪We issue a monthly invoice with VAT itemised automatically, without you having to ask.
Common tax questions
›Does renting a storage unit carry VAT?
Yes, 21%. Renting a storage unit on its own is subject to Spanish VAT and not exempt (binding ruling V1333-19 of the Dirección General de Tributos). The only exception is a unit rented together with a home as an accessory to it, which follows the housing regime.
›Can I deduct the unit as a self-employed person?
If the unit is assigned to your economic activity, the cost is deductible in IRPF (Spanish income tax) and the input VAT is deductible in form 303, provided you hold a complete invoice in your name or your company's. The key is the assignment: the unit has to be used for the activity (stock, tools, files), not for personal use. Always check your particular case with your accountant.
›What if I use the unit for my own things and for the business?
For indivisible assets, the Spanish tax office requires the assignment to be exclusive in order to deduct the cost in full. With mixed use, the usual outcome is not to deduct, or to do so partially and with justification. Our practical advice: rent a small unit purely for the activity — at €30 a month it comes cheaper than an argument with an inspector.
›Will you give me an invoice with VAT itemised?
Yes, automatically every month, with your tax details (name or company name, tax number and address) and VAT itemised. You download it from your customer area and it also reaches you by email, ready for your accountant.
›Can I pay by direct debit?
Yes: SEPA direct debit or card. For companies we can also agree on a bank transfer. No deposit and no minimum term, so you are not tying up money.
›Can I register the unit as my business address?
No. A storage unit is a storage space: you cannot register a residence there, nor set your tax address in it, nor carry out the activity inside (it is not business premises or a workshop). You can use it to keep your company's stock, tools, materials or paperwork.
General information for guidance, up to date as of August 2026. It does not replace advice from your accountant or tax adviser.
And now, the practical part
We are in the Carrús industrial estate, so you probably drive past already. You can bring the van inside the building, unload at ground level and come in at any hour. Units from €30 a month with VAT included — and itemised on your invoice.