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V0601-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Maintenance, travel, office supplies and vehicle expenses are deductible subject to business link and exclusivity

A professional has enquired about the deductibility of travel expenses (vehicle, taxi, public transport), subsistence, office supplies and telephony. The DGT has ruled that these expenses are deductible provided they are linked to the generation of income, are supported by invoices and are correctly recorded.

In 6 key points

Lifecycle

2014-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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