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V2073-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Vehicle expenses deductible only if exclusively tied to economic activity

A professional enquires about the deductibility of vehicle acquisition and maintenance, including leasing. The DGT responds that expenses can be deducted only if the vehicle is a patrimonial element exclusively linked to economic activity.

In 6 key points

Lifecycle

2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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