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MEDIUM
FISCAL

Gastos of a private car used for professional purposes cannot be deducted

V0450-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0450-25
Published
21 Mar 2025

Summary

A professional asked whether fuel and maintenance costs of a private car used for professional trips could be deducted. The DGT responds that, as it is a private vehicle, it must be exclusively allocated to business activity to allow any expense to be deducted.

In 6 key points

Lifecycle

2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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