Skip to content
V3284-23 ·21 December 2023 ·consulta-vinculante Medium impact
Tax

Vehicle expenses are only deductible if exclusive use for economic activity is proven

A pharmacy owner inquired whether they could deduct expenses for an electric vehicle. The DGT ruled that to deduct acquisition, maintenance, or energy costs, the vehicle must be an asset assigned to the business and used exclusively for its purposes.

In 6 key points

Lifecycle

2023-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact