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V0763-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Presumption of 100% VAT deduction for mixed-use vehicles used in goods transport

A transporter inquires about the deductibility of VAT and IRPF for a mixed-use vehicle used as a substitute in case of breakdown. The DGT clarifies that VAT deduction will depend on the vehicle's allocation to the business activity.

In 6 key points

Lifecycle

2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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