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A lawyer asks about the deductibility of VAT and IRPF on a vehicle acquired via rental for professional use. The DGT clarifies that VAT is presumed at 50% for passenger vehicles, while IRPF requires exclusive allocation.
Businesses using rental vehicles for professional purposes must apply a 50% VAT presumption and ensure exclusive allocation to their professional activity for IRPF purposes.
The tax team reviews your specific situation.
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