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V2310-17 13 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Deductibility of VAT and Income Tax on vehicle expenses: requirements for business use and allocation

A professional enquired whether she could deduct VAT and Income Tax on maintenance and fuel expenses for her vehicle. The DGT ruled that deductibility depends on whether the asset is allocated to the business activity.

The question raised

Cuestión planteada Deducibilidad en el IVA y en el IRPF de los gastos de mantenimiento y uso del vehículo.

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