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V0671-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

To claim vehicle expenses, exclusive use in economic activity is required

A doctor asks whether he can deduct costs of a second vehicle if it is used exclusively for professional activity. The DGT responds that to claim expenses for a private vehicle, it must be directly linked to the activity and used exclusively for it.

In 6 key points

How it affects those involved

Taxpayers must ensure their private vehicles are exclusively used for professional purposes to claim deductions.

Lifecycle

2025-04-15PublishedPublished 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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