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V0520-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumption for tourist vehicles and IRPF allocation requirements

A lawyer inquires about the deductibility of VAT and IRPF for a rented vehicle used both for business and private purposes. The DGT states that tourist vehicles have a 50% presumption of business allocation, with maintenance costs depending on actual usage, whereas in IRPF, no deduction is allowed if the vehicle is not exclusively used for business.

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Lifecycle

2020-03-04PublishedPublished 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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