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V2930-20 ·29 September 2020 ·consulta-vinculante Medium impact
Tax

VAT on tourist vehicles presumed 50% deductible; IRPF expenses require exclusive allocation

A professional inquires about the deductibility of VAT and IRPF expenses on a vehicle acquired via leasing. The DGT clarifies that VAT on tourist vehicles has a presumption of 50% allocation, and maintenance costs depend on their specific allocation.

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2020-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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