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V0253-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

Pick-up vehicle deductibility depends on activity link and tourism status

A wine expert enquires about the deductibility under IRPF and IVA of a pick-up vehicle. The DGT states that, as a tourism vehicle, IVA deduction is presumed at 50%, and for IRPF, exclusive activity linkage is required.

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2022-02-14PublishedPublished 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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