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V3141-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumption for tourist vehicles and IRPF allocation requirements

A professional inquired about the VAT and IRPF deductibility of a tourist vehicle acquired by leasing. The DGT clarifies that a 50% VAT presumption applies, whereas exclusive allocation is required in IRPF for deductibility of expenses.

In 6 key points

How it affects those involved

Leasing arrangements for tourist vehicles trigger a 50% VAT presumption; exclusive allocation in IRPF is necessary for expense deductibility.

Lifecycle

2021-12-17PublishedPublished 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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