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V0525-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Vehicle expenses deductibility: exclusive attribution in IRPF, 50% presumption in IVA

A professional asks whether VAT and vehicle expenses can be deducted from their income tax. The DGT responds that in IRPF deductibility depends on exclusive attribution to business activity, while in VAT a 50% attribution presumption applies if professional use is proven.

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2026-03-05PublishedPublished 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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