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V0894-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumed for tourist vehicles unless proven otherwise

The consultant asks about VAT and IRPF deductibility of a vehicle used exclusively in business via leasing. The DGT states that a 50% presumption of taxation applies to tourist vehicles for VAT, while for IRPF, exclusive business use is required for deductibility.

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2023-04-18PublishedPublished 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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