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V0310-19 ·14 February 2019 ·consulta-vinculante Medium impact
Tax

100% VAT deduction possible for vehicles if affected status is proven by admissible legal evidence

The consultant asks what types of evidence are sufficient to prove that their vehicles are fully affected by business activity and to avoid the 50% presumption. The DGT responds that the burden of proof lies with the taxpayer and that only legally admissible evidence may be used, although the Administration or courts determine whether such evidence is sufficient.

In 6 key points

Lifecycle

2019-02-14PublishedPublished 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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