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A self-employed professional under the simplified direct estimation scheme enquires about the deductibility of leasing contract instalments. The Directorate General for Taxes (DGT) rules that Corporate Tax regulations must be applied to determine the deductible expense.
This ruling clarifies that self-employed individuals using the simplified direct estimation scheme must follow Corporate Tax principles when deducting leasing costs, rather than specific individual income tax rules.
The tax team reviews your specific situation.
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