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Un autónomo consulta si puede deducir el IVA e IRPF de un teléfono móvil comprado en 2023 para uso personal pero que ahora quiere usar profesionalmente. La DGT responde que el IVA no es deducible por la falta de intención inicial de uso profesional y que, en IRPF, la deducibilidad depende de la afectación exclusiva de la línea.
The tax team reviews your specific situation.
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