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V0668-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

50% IVA deduction possible for motor vehicles if professional use is proven

A lawyer asks whether VAT on a vehicle used for professional activities is deductible. The DGT responds that for motor vehicles, a 50% presumption of professional use applies if such use is proven.

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2022-03-28PublishedPublished 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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