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V0325-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Conditions for IRPF depreciation and VAT deduction of a garage space in the self-employed taxi activity

A self-employed taxi driver enquires whether they can depreciate the cost of a garage space for IRPF purposes excluding VAT, and if they can deduct said tax. The DGT rules that IRPF depreciation depends on the asset being used exclusively for the business activity, while VAT deduction requires proof of professional use.

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Lifecycle

2022-02-18PublishedPublished 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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