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A professional asks whether they can deduct VAT on a vehicle adapted for a person with disability used for both professional and private purposes. The DGT states that, as a standard passenger vehicle, the VAT liability is presumed at 50% for professional use.
Cuestión planteada Pretende conocer si es aplicable la deducción de la cuota soportada del Impuesto sobre el Valor Añadido en la adquisición del citado vehículo.
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