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V1531-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vehículo mixto

Deduction of mixed-use vehicle expenses: requirements for business use and goods transport

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.

The question raised

Whether expenses derived from the use of the vehicle are deductible for Personal Income Tax purposes.

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