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MEDIUM
FISCAL

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

V2122-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2122-25
Published
11 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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

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