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V2217-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Requirements for VAT deduction on the acquisition of vehicles and proof of their business use

DGT clarifies IVA deduction rules based on vehicle type and exclusive allocation requirements for IRPF

In 6 key points

How it affects those involved

Tax treatment of mixed-use vehicles for elderly transport is defined by vehicle type and dedicated use status

Lifecycle

2023-07-27PublishedPublished 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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