Skip to content
V3443-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

To deduct vehicle expenses, the vehicle must be an asset used exclusively for business activities

An electrical installation professional asks what type of vehicle they should purchase to deduct expenses. The DGT responds that there is no specific type of vehicle required; rather, the key requirement is that it must be an asset used exclusively for the economic activity.

In 6 key points

Lifecycle

2019-12-16PublishedPublished 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