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A professional enquired whether they could deduct expenses for a personal vehicle used for commuting to their workplace. The DGT ruled that passenger car expenses are not deductible if the vehicle is also used for private purposes, except in very specific circumstances.
Cuestión planteada Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas de los gastos asociados al citado vehículo.
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