Skip to content
MEDIUM
FISCAL

Vehicle tourism expenses deductible only if exclusively used for economic activity

V2119-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2119-25
Published
11 Nov 2025

Summary

A computer professional enquires whether the cost of recharging an electric vehicle used for his business can be deducted. The DGT responds that, as it is a tourist vehicle, the expense is only deductible if it is exclusively used for economic activity.

In 6 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact