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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
La deducibilidad del IVA de una autocaravana requiere acreditar su afectación exclusiva a la actividad profesional
V1529-26
VAT deduction for sponsorship costs: full deduction for exclusive expenses, prorated for shared ones
V0641-26
Vehicle expenses deductibility: exclusive attribution in IRPF, 50% presumption in IVA
V0525-26
Possibility of deducting VAT on a truck vehicle if its exclusive use for the activity is proven
V2418-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Vehicle expenses deductible only if exclusively tied to economic activity
V2073-25
La deducibilidad de los gastos de leasing de un vehículo requiere la afectación exclusiva a la actividad
V1394-25
Vehicle use for private purposes prevents deduction of fuel and parking costs
V0937-25
To claim vehicle expenses, exclusive use in economic activity is required
V0671-25
Gastos of a private car used for professional purposes cannot be deducted
V0450-25
Self-employed with tourist vehicle: 50% IVA presumption; no partial IRPF deduction
V2490-24
Presumption of 50% VAT deduction for passenger vehicles under the LIVA
V0767-24
Requirements for VAT deduction on the acquisition of vehicles and proof of their business use
V2217-23
50% VAT deduction presumed for tourist vehicles unless proven otherwise
V0894-23
Car parking space amortisation in IRPF requires vehicle-specific use and exclusion of private use
V0856-22
Pick-up vehicle deductibility depends on activity link and tourism status
V0253-22
50% VAT deduction presumption for tourist vehicles and IRPF allocation requirements
V3141-21
50% VAT deduction presumption for tourist vehicles and exclusive IRPF allocation required
V2715-21
VAT and IRPF deductions depend on exclusive allocation to professional activity
V2075-21
Deductible IVA for vehicles if usage level is proven higher than 50%
V1806-21
VAT deduction on rental vehicles: 50% presumption and allocation requirements
V0991-21
Vehicles for tourism face 50% VAT presumption; exclusive allocation needed for IRPF deductions
V0256-21
VAT on tourist vehicles presumed 50% deductible; IRPF expenses require exclusive allocation
V2930-20
Deductibility of travel, vehicle and housing expenses under conditions of allocation and correlation
V2107-20
V0520-20
La cesión de embarcaciones a personas vinculadas puede invalidar la exención del impuesto especial por alquiler
V3209-19
Requisitos de afectación para la deducibilidad de cuotas de renting en el IRPF
V2868-19
La deducibilidad de las cuotas de renting en el IRPF depende de la afectación del vehículo a la actividad económica
V1915-19
Riesgo de pérdida de la exención en embarcaciones de alquiler por cesión a entidades vinculadas
V1149-19
Only business-use expenses for tourist vehicles can be deducted
V0767-17
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