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V2356-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Depreciation of mixed-use vehicles cannot be deducted if used for private purposes

An agricultural professional inquired whether they could deduct the depreciation of a mixed-use vehicle that is also used for personal purposes. The DGT ruled that such a deduction is not possible because the vehicle does not meet the requirements for exclusive use in the business activity.

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2024-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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