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A self-employed person renting caravans asks whether they can deduct the premium of a life insurance policy taken out to cover a vehicle purchase loan. The DGT responds that it is not deductible because the insurance was not a mandatory condition for obtaining the loan, but rather an optional measure to improve loan terms.
Cuestión planteada Si la prima del seguro satisfecha tiene la consideración de gasto deducible en el IRPF.
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