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V0088-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Deductibility of VAT on the acquisition of vehicles according to their use in business activities

The DGT clarifies that a 50% presumed tax incidence applies to tourist vehicles, provided professional use is proven.

In 6 key points

How it affects those involved

Businesses can claim IVA deduction on tourist vehicles if professional use is demonstrated.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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