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V0599-15 ·17 February 2015 ·consulta-vinculante Medium impact
Tax

IVA fuel costs can be deducted if consumption affects business activity

A company asks whether it can deduct VAT on fuel for rented machinery and how to prove it. The DGT responds that fuel is deductible if its use relates to the professional activity and a original invoice is available.

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2015-02-17PublishedPublished 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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