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V1780-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Vehicle renting expenses are only deductible if used exclusively for professional activities

A professional inquired whether they could deduct expenses related to a vehicle renting and maintenance contract. The DGT ruled that for these expenses to be deductible, the vehicle must be used exclusively for the economic activity.

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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