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V2174-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

VAT on petrol or electricity deductible only if directly and exclusively linked to activity

A events organisation inquired whether VAT on vehicle refuelling could be deducted when vehicles are provided by a brand. The DGT replied that, as the vehicles are not investment assets, deductibility depends on direct and exclusive link to the activity.

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2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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