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A taxpayer has inquired whether vehicle renting contract fees can be deducted from their Personal Income Tax (IRPF) for business purposes. The Directorate General for Taxes (DGT) has ruled that deductibility depends on the vehicle being used exclusively for the business activity, subject to very specific exceptions.
Cuestión planteada Deducibilidad en el IRPF de las cuotas de renting.
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