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V0258-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Vehicle expenses not deductible if registration and allocation requirements not met

A company asks whether expenses for a vehicle owned by its administrator are deductible in corporate income tax and VAT. The DGT responds that they are not deductible in corporate income tax due to lack of accounting requirements and allocation, and that VAT deduction depends on proof of allocation to business activity.

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2025-03-05PublishedPublished 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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