How much can be deducted from taxes when buying a car?

[StMiguel]

The vehicle purchase tax is calculated based on the tax-exclusive price, with a tax rate of 10%. The tax-exclusive price refers to the total price and additional fees paid by the taxpayer to the dealer when purchasing the car, excluding the value-added tax (VAT). Below are the relevant details: 1. Standard: For general taxpayers purchasing a car, the unified invoice for motor vehicle sales cannot be used for tax deduction. It must be replaced with a special VAT invoice and certified before it can be deducted. Fixed assets purchased after January 1, 2009, can be used to deduct VAT (provided the seller issues a VAT invoice). 2. Unified Invoice: If the purchased car is not subject to consumption tax and is used for production or business operations, it is eligible for tax deduction. The buyer should request the dealer to issue a special VAT invoice (the dealer should be a general taxpayer, issuing a 17% special VAT invoice), which can then be certified and deducted at the national tax bureau.