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V1240-24 ·30 May 2024 ·consulta-vinculante Medium impact
Tax

50% VAT assumption for purchase of tourist vehicles

An immovable management company asks what percentage of VAT it can deduct when buying a vehicle and during which period. The DGT clarifies that there is a presumption of 50% VAT attribution for tourist vehicles, although a different rate can be proven.

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2024-05-30PublishedPublished 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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