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V0694-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Vehicle tourism expenses not deductible without employment relationship

A consultancy asks whether it can deduct 100% the purchase and costs of a used vehicle used by its sole shareholder for professional purposes. The DGT responds that these expenses are not deductible.

In 6 key points

How it affects those involved

Expenses for a tourism vehicle are not deductible if there is no employment relationship between the shareholder and the company.

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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