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V1497-14 ·9 June 2014 ·consulta-vinculante Medium impact
Tax

Commercial agents may deduct 100% of VAT on vehicles used for professional travel

A commercial agent enquired about the VAT deductibility of a passenger car. The DGT noted that while the general rule allows for a 50% deduction, vehicles used by commercial representatives carry a presumption of 100% business use.

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2014-06-09PublishedPublished 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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