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The inquirer asks whether they can deduct VAT and expenses for a vehicle under a renting agreement to manage their rentals. The Directorate General for Tax (DGT) responds that, as no staff are employed, the rentals are classified as income from real estate capital rather than an economic activity, which prevents the deduction of vehicle expenses.
Cuestión planteada Deducción de las cuotas del IVA y deducibilidad en el IRPF de los gastos del vehículo.
Para que el arrendamiento de inmuebles sea actividad económica, debe emplearse al menos una persona con contrato laboral a jornada completa. Si no se cumple este requisito, los ingresos son rendimientos del capital inmobiliario y los vehículos no se consideran elementos afectos. En consecuencia, no son deducibles ni las amortizaciones ni los gastos derivados de su utilización en el IRPF.
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