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V4950-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Presumption of 50% VAT deduction for professionally used tourist vehicles

A professional asks whether they can deduct 50% of the VAT on a new vehicle used for both private and professional purposes. The DGT responds that, once the professional use is proven, a 50% usage presumption applies to tourist vehicles.

In 6 key points

How it affects those involved

Professionals using vehicles for both private and professional purposes may deduct 50% of the VAT on such vehicles, provided the professional use is established.

Lifecycle

2016-11-15PublishedPublished 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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