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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional inquired whether they could deduct expenses related to a vehicle rental and maintenance contract. The Directorate General for Taxes (DGT) ruled that for these expenses to be deductible, the vehicle must be used exclusively for the economic activity.
This ruling limits the tax deductibility of vehicle rental costs for professionals, requiring strict proof that the vehicle is not used for personal purposes.
The tax team reviews your specific situation.
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