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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A clothing trader asks whether VAT deduction is allowed on a van and related expenses for their business. The DGT responds that, as the business is subject to the special equivalence surcharge regime, no deduction is permitted.
Businesses operating under the equivalence surcharge regime cannot claim VAT deductions on vehicle acquisition, repairs, or fuel expenses.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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