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V3036-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Vehicle and travel expenses deductible under Corporate Tax if legal requirements met

A lottery company asks whether vehicle and travel costs (meals, parking, etc.) can be deducted from Corporate Tax. The DGT responds that such expenses are deductible provided they meet accounting recording, accrual, documentary justification, and are not expressly non-deductible by law.

In 6 key points

How it affects those involved

Companies can deduct vehicle and travel expenses under Corporate Tax if they meet specific legal and accounting conditions.

Lifecycle

2020-10-08PublishedPublished 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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