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MEDIUM
FISCAL

Vehicle use for private purposes prevents deduction of fuel and parking costs

V0937-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0937-25
Published
27 May 2025

Summary

A doctor asks whether fuel and parking costs for a private car used to travel to appointments can be deducted. The DGT responds that, as it is a private vehicle, it must be exclusively used for business purposes to allow deduction of expenses.

In 6 key points

Lifecycle

2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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