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A commercial agent enquired about the VAT deductibility of a vehicle purchase and its maintenance costs. The DGT ruled that vehicles used by commercial agents carry a presumption of 100% professional use, provided such use is substantiated.
Cuestión planteada Deducción del Impuesto sobre el Valor Añadido soportado en su adquisición y de los gastos de uso y mantenimiento del vehículo.
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