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V0767-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

Only business-use expenses for tourist vehicles can be deducted

An industrial engineer asks about the deductibility of vehicle expenses, amortisation and VAT via leasing or purchase. The DGT responds that, as a tourist vehicle, all items are deductible only if exclusively used for economic activity.

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2017-03-27PublishedPublished 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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