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V2126-25 ·11 November 2025 ·consulta-vinculante Low impact
Tax

50% VAT assumption presumed for tourist vehicles unless proven otherwise

A self-employed person from a driving school asks about VAT deductibility and expenses for a tourist vehicle with mixed use. The DGT clarifies that a 50% VAT assumption applies by default, but the taxpayer can prove a different percentage.

In 6 key points

How it affects those involved

Taxpayers using mixed-purpose tourist vehicles must consider the default 50% VAT assumption and may need to provide evidence to challenge it.

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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