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V1229-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Motorcycle expenses may be deductible if used for commercial representative activities

A taxpayer inquired whether they could deduct motorcycle expenses from their Personal Income Tax (IRPF) for visiting clients in their role as a commercial representative. The Directorate General for Tax Administration (DGT) ruled that this is possible provided the vehicle is used exclusively for the business activity and the expenses are directly correlated with income generation.

In 6 key points

How it affects those involved

Taxpayers acting as commercial representatives can claim motorcycle expenses for tax purposes, provided they can demonstrate the vehicle's professional use and a direct link between the expenditure and their business income.

Lifecycle

2015-04-23PublishedPublished 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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