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V2715-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumption for tourist vehicles and exclusive IRPF allocation required

A technical architect asks about VAT and IRPF treatment of vehicle expenses for business use. The DGT clarifies that a 50% VAT deduction presumption applies to tourist vehicles, while IRPF requires exclusive allocation.

In 6 key points

Lifecycle

2021-11-08PublishedPublished 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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