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An expert surveyor has requested clarification regarding the deductibility of VAT on fuel, tolls, and catering, as well as Income Tax (IRPF) on vehicle and meal expenses. The Directorate General for Taxes (DGT) clarifies that VAT on fuel and tolls depends on their actual use for business purposes, and that VAT on catering is only deductible if the expenses are also deductible for Income Tax purposes.
This ruling clarifies the strict requirements for VAT deduction on transport and subsistence costs, emphasizing the need for direct business correlation.
The tax team reviews your specific situation.
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