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An expert appraiser inquires whether they may deduct the expenses of an off-road vehicle used solely for their professional activity. The DGT responds that, as it is an off-road vehicle, it cannot be considered incidental private use and its exclusive use for the activity must be demonstrated.
Question posed: Whether, for the determination of the net income of the activity, the expenses produced by the off-road vehicle may be deducted.
The deduction of expenses and depreciation of an off-road vehicle requires it to be an asset assigned to the economic activity. As it is an off-road vehicle, the exception for incidental and notoriously irrelevant private use does not apply. Therefore, it must be used exclusively for the activity and must be recorded in the accounting or mandatory registers, with exclusivity being provable through means of evidence admitted in law.
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