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A lawyer has requested clarification regarding the deductibility of expenses such as client meetings, vehicle use, home office use, utilities, and clothing. The Directorate General for Tax (DGT) states that deductibility depends on the correlation with income, whether the assets are used exclusively or partially for business, and the provision of correct documentary evidence.
This clarification reinforces the necessity of strict documentation and the principle of causality between expenses and income for tax purposes.
The tax team reviews your specific situation.
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