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A company enquires about the deductibility of vehicle amortisation in corporate tax and the right to VAT deduction. The DGT responds that amortisation is deductible in Corporate Tax if accounting registration, accrual and justification requirements are met, and that in VAT a 50% presumption of allocation applies to tourist vehicles.
Companies can deduct vehicle amortisation in corporate tax under specific conditions, and VAT is presumed to be charged at 50% for tourist vehicles.
The tax team reviews your specific situation.
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