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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 leasing payments for a premium vehicle used for their business. The Directorate General for Tax Affairs (DGT) ruled that for the expense to be deductible, the vehicle must be an asset used exclusively for the economic activity.
This ruling clarifies the strict requirements for the deductibility of vehicle leasing costs, emphasizing the necessity of exclusive business use to avoid tax complications.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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