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A lawyer seeks advice regarding the deductibility of VAT and IRPF for a vehicle used for both professional and private purposes. The DGT has ruled that a 50% business use presumption applies for VAT, whereas for IRPF, it is not deductible unless used exclusively for the business activity.
Cuestión planteada Deducibilidad en el IVA e IRPF de los gastos derivados de la utilización de dicho vehículo
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