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V0776-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

Travel and subsistence expenses from home to place of activity are not deductible

A taxpayer inquired whether travel and subsistence expenses incurred when travelling to their agricultural holding, as well as expenses for their all-terrain vehicle, are deductible. The DGT ruled that travel expenses from the home address are not deductible and that vehicle expenses require exclusive use for business purposes.

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2022-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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