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V1965-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

Vehicle expenses are not deductible from income from real estate capital if no economic activity is established

A taxpayer asks whether they can deduct expenses for their private vehicle used for the maintenance of their rented apartments. The DGT responds that, since renting is not an economic activity, vehicles are not assets used for business purposes and are not deductible.

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2023-07-06PublishedPublished 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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