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V0494-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

50% IVA deduction possible for tourism vehicles if activity link proven

An agricultural engineer inquires about IVA deductibility for a vehicle purchased for professional use. The DGT states that, once the link to professional activity is established, a 50% deduction is presumed for tourism vehicles.

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2020-02-27PublishedPublished 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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