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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asks whether it can deduct the remaining 50% of VAT on a vehicle after deducting only half, claiming exclusive use. The DGT responds that while there is a presumption of 50% usage for cars, the taxpayer may prove a different usage level using admissible legal evidence.
The tax team reviews your specific situation.
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