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A lottery retail company has requested clarification regarding the VAT deductibility of its vehicle and hospitality expenses incurred during travel. The Directorate General for Taxes (DGT) has ruled that passenger cars are subject to a 50% presumption of business use, and that hospitality expenses are deductible provided they are also deductible for Corporate Income Tax purposes.
Question posed: Deductibility of expenses associated with said vehicle and hospitality expenses derived from said travel.
Para vehículos de turismo, se presume una afectación del 50% a la actividad empresarial, aunque se puede acreditar un grado distinto. Los gastos de combustible, reparaciones o peajes son deducibles si se demuestra su afectación a la actividad. Los gastos de hostelería y restauración solo son deducibles si tienen la consideración de gasto fiscalmente deducible en el Impuesto sobre Sociedades.
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