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A food sales professional enquires about the deductibility of expenses related to office supplies, insurance, vans, mobile phones and furniture. The DGT rules that deductibility depends on the assets being used for the activity and their correlation with income.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto dela actividad económica del consultante los siguientes gastos:
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