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V0652-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumed for professional use of off-road vehicles

An archaeologist asks what percentage of VAT can be deducted for the purchase and maintenance of an off-road vehicle for professional activity. The DGT responds that a 50% allocation is presumed for tourism or off-road vehicles, although a different degree of use can be proven.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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