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V1776-25 ·3 October 2025 ·consulta-vinculante Low impact
Tax

VAT deduction for cars presumed at 50% after proving activity link

An agri-farming company asks about VAT deductibility on a hybrid vehicle, accessory costs, and geolocation as evidence. The DGT states that cars have a 50% presumed VAT attribution and fuel or repair costs depend on their link to the business activity.

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2025-10-03PublishedPublished 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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