Interesting to see the criteria of the Spanish Supreme Court in relation to the deduction of vehicle expenses. Judgment 825/2019, of July 15, establishes the criteria related to the affectation and deduction of the expenses inherent to a vehicle used for professional activity for the purposes of personal income tax and contrasts them with the deduction that is made in VAT. It specifies the concepts of partial affectation of divisible and non-divisible patrimonial elements.
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