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V0856-22 ·21 April 2022 ·consulta-vinculante Medium impact
Tax

Car parking space amortisation in IRPF requires vehicle-specific use and exclusion of private use

An architect asks about deductibility in IRPF and VAT for a car parking space. The DGT states that IRPF amortisation depends on vehicle-specific use and the absence of private use, while VAT deduction depends on direct and exclusive use.

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2022-04-21PublishedPublished 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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