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V2122-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Gastos of a tourist vehicle cannot be deducted if used for private purposes

A self-employed professional asks whether they can deduct vehicle expenses for delivering dental prostheses. The DGT responds that deduction is only possible if the vehicle is directly linked to the activity and used exclusively for it.

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Lifecycle

2025-11-11PublishedPublished 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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