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V1376-14 ·21 May 2014 ·consulta-vinculante Medium impact
Tax

A passenger vehicle may be considered an asset used for business if used for professional travel by commercial agents

A commercial agent has enquired whether their passenger vehicle can be considered an asset used for their economic activity. The DGT indicates that, as this is a legal exception, private use may be considered ancillary and clearly insignificant.

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2014-05-21PublishedPublished 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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