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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A technical architect inquired whether the purchase and maintenance costs of their passenger car could be deducted. The Directorate General for Taxes (DGT) ruled that, as the vehicle is not used for transporting goods or as a commercial agent's vehicle, its exclusive use for the professional activity must be proven to allow for the deduction of expenses.
Taxpayers using passenger cars for professional purposes must provide rigorous evidence that the vehicle is used solely for their economic activity to qualify for expense deductions.
The tax team reviews your specific situation.
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