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New guides on the latest Spanish tax and immigration developments.
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A lottery retailer inquired whether they could deduct travel expenses between their home and their business premises. The Directorate General for Taxes (DGT) ruled that to deduct vehicle expenses, the vehicle must be an asset exclusively assigned to the business activity.
This ruling clarifies that mixed-use vehicles do not qualify for tax deductions, reinforcing the requirement for exclusive business use to claim vehicle-related expenses.
The tax team reviews your specific situation.
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