Skip to content
V0842-25 ·20 May 2025 ·consulta-vinculante Low impact
Tax

Vehicle IVA deduction depends on whether it is considered an investment asset and its link to business activity

A company asks whether it can deduct 50% of the IVA on a vehicle purchased and sold on the same day. The DGT states that since the vehicle is sold on the same day, it is not an investment asset and partial IVA deduction is not allowed.

In 6 key points

Lifecycle

2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact