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A taxpayer operating two economic activities uses the same van for both and seeks guidance on quantifying the fiscal engine power module. The DGT rules that this must be based on effective use or, if that cannot be determined, by dividing the module equally between the activities.
This ruling clarifies the method for calculating vehicle-related tax modules when a single asset serves multiple business purposes, ensuring consistency in objective estimation tax calculations.
The tax team reviews your specific situation.
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