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A business owner in the Canary Islands has enquired whether she can deduct expenses for a mixed-use vehicle purchased for her commercial activity. The Directorate General for Taxes (DGT) has ruled that deductibility depends on the vehicle being classified as mixed-use under traffic regulations and being used exclusively for the transport of goods.
Cuestión planteada Si resultan deducibles, en el Impuesto sobre la Renta de las Personas Físicas, los gastos derivados del uso del vehículo.
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