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V0167-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Vehicle expenses may only be deductible if used exclusively for professional activities

A doctor performing home visits has enquired whether their activity allows for the deduction of vehicle expenses. The DGT has ruled that to deduct costs related to acquisition, maintenance, or use, the vehicle must be an asset used exclusively for the professional activity.

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2023-02-07PublishedPublished 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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