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An agricultural professional inquired whether they could deduct the depreciation of a mixed-use vehicle that is also used for personal purposes. The DGT ruled that such a deduction is not possible because the vehicle does not meet the requirements for exclusive use in the business activity.
Cuestión planteada Si puede deducirse como gasto la amortización del vehículo en el Impuesto sobre la Renta de las Personas Físicas.
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