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V0438-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

IVA not deductible for a vehicle purchased without professional intent

The consultant asks whether IVA can be deducted on a vehicle acquired before starting an industrial activity. The DGT responds that if the vehicle was purchased without the intention of using it professionally, the tax cannot be deducted, even if it is later used in the business.

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2024-03-14PublishedPublished 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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