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A technical architect inquired whether expenses for a vehicle acquired through a renting agreement are deductible. The DGT ruled that for expenses to be deductible, the vehicle must be used exclusively for the economic activity, except in very specific circumstances which do not apply in this case.
Cuestión planteada Si podría deducirse algún gasto por la adquisición y los gastos derivados del vehículo adquirido en renting.
La deducibilidad de los gastos y amortizaciones de un vehículo turismo requiere su afectación exclusiva a la actividad económica. No se permite la afectación parcial si el vehículo se usa también para necesidades privadas, salvo en casos muy concretos como transporte de mercancías o agentes comerciales. Si el contrato es de renting, la deducibilidad de las cuotas dependerá de si cumple los requisitos del artículo 106 de la Ley del Impuesto sobre Sociedades o de la correlación con los ingresos de la actividad. La existencia de otro vehículo para uso particular no acredita la utilización exclusiva del vehículo profesional.
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