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V1014-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Housing rent and non-owned vehicle expenses are not deductible for IRPF; VAT fuel deduction depends on business use

A legal advisor seeks guidance on the deductibility of fuel, tolls, and housing rent for trips to Galicia using family members' vehicles. The DGT rules that housing rent is a personal expense and that the deductibility of vehicle expenses depends on their direct use for business activities.

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Lifecycle

2016-03-14PublishedPublished 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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