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V2601-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Expenses for passenger cars cannot be deducted if used for private purposes

A physiotherapist inquired whether they could deduct expenses for a vehicle used for both professional activity and private use. The Directorate General for Taxes (DGT) ruled that because the vehicle is not used exclusively for business purposes, the expenses are not deductible.

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2019-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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