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V2350-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

Self-maintenance expenses require electronic payment to be tax-deductible

A commercial agent enquired about how to justify hospitality and client entertainment expenses, and whether their own maintenance costs could be deducted if the establishment does not accept electronic payments. The DGT ruled that personal maintenance expenses require the use of electronic payment methods.

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2021-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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