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V0076-22 19 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación de elementos patrimoniales

Expenses for passenger vehicles cannot be deducted if they are also used for private purposes

A training professional asks whether they can deduct vehicle expenses (fuel, maintenance, and depreciation). The DGT responds that, as it is a passenger car, exclusive use for the activity is required to allow the deduction.

The question raised

Question posed: Deductibility of vehicle depreciation, expenses, and maintenance.

The DGT's ruling

To deduct vehicle expenses, the vehicle must be an asset assigned to the economic activity. In the case of passenger cars, partial assignment due to incidental private use is not permitted; therefore, exclusive use for the activity is required. This exclusivity must be proven through means of evidence admitted by law.

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