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Una empresa consulta si imputar un rendimiento en especie por el uso de un vehículo de empresa permite deducir el 100 % del IVA. La DGT responde que la mera retribución en especie en el IRPF no convierte la cesión en onerosa para el IVA, por lo que se mantiene la presunción de afectación del 50 %.
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