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V1600-21 ·27 May 2021 ·consulta-vinculante Medium impact
Tax

VAT deduction for motor vehicles presumed at 50% unless proven otherwise

A company asks whether it can deduct 100% of VAT on a vehicle and related expenses for business travel. The DGT responds that, for motor vehicles, law presumes 50% business use.

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2021-05-27PublishedPublished 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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