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V1570-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

50% VAT deduction on passenger cars and IRPF limitations for private use

A lawyer seeks advice regarding the deductibility of VAT and IRPF for a vehicle used for both professional and private purposes. The DGT has ruled that a 50% business use presumption applies for VAT, whereas for IRPF, it is not deductible unless used exclusively for the business activity.

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Lifecycle

2016-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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