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V2335-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

VAT deduction for tourist vehicles: 50% presumption and IRPF allocation requirements

A self-employed person asks about the tax treatment of acquiring a third vehicle for professional use. The DGT clarifies the rules on VAT deduction and IRPF allocation requirements.

In 6 key points

How it affects those involved

Self-employed individuals must ensure that vehicle purchases for professional use meet specific VAT deduction and IRPF allocation criteria.

Lifecycle

2021-08-18PublishedPublished 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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