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V2020-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Cannot deduct VAT or IRPF for professional clothing purchases

A commercial agent asks whether VAT and expenses can be deducted for purchasing clothing for their business. The DGT responds that this is not possible because clothing is not an investment good and is not exclusively intended for professional activity.

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2014-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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