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V2787-19 ·10 October 2019 ·consulta-vinculante Medium impact
FISCAL

To claim vehicle expenses in IRPF, the vehicle must be linked to economic activity

An insurance agent asks about the deductibility of costs for a private car. The DGT replies that, as it is not a transport activity or a commercial agent with private use only, the vehicle must be recorded in the accounts and used exclusively for economic activity.

In 6 key points

Lifecycle

2019-10-10PublishedPublished 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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