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An engineering professional has enquired about the deductibility of VAT and Personal Income Tax (IRPF) regarding vehicle use. The Directorate General for Tax Affairs (DGT) clarifies that for VAT, there is a 50% presumption of business use for passenger cars, whereas for IRPF, deductibility requires exclusive use for business purposes.
Cuestión planteada 1. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por el uso del mencionado vehículo en el ejercicio de su actividad.
En el IVA, los vehículos de turismo y sus remolques tienen una presunción legal de afectación a la actividad del 50%, salvo excepciones específicas que alcanzan el 100%. El derecho a deducir gastos como combustible o reparaciones depende de su relación con la actividad y no de la afectación del vehículo en sí. En el IRPF, para deducir amortizaciones y gastos, el vehículo debe ser un elemento patrimonial afecto, lo que requiere un uso exclusivo en la actividad, ya que no se aplica la excepción de uso privado accesorio a los turismos.
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