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V2572-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

VAT deduction for disabled-access vehicles presumed at 50% for professional use

A professional asks whether they can deduct VAT on a vehicle adapted for a person with disability used for both professional and private purposes. The DGT states that, as a standard passenger vehicle, the VAT liability is presumed at 50% for professional use.

In 6 key points

How it affects those involved

Professionals using disabled-access vehicles for both private and professional purposes may only deduct 50% of the VAT paid.

Lifecycle

2024-12-12PublishedPublished 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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