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MEDIUM
FISCAL

Vehicle expenses deductible only if exclusively tied to economic activity

V2073-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2073-25
Published
5 Nov 2025

Summary

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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