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A company enquires about the deductibility of vehicle amortisation in corporate tax and the right to VAT deduction. The DGT responds that amortisation is deductible in Corporate Tax if accounting registration, accrual and justification requirements are met, and that in VAT a 50% presumption of allocation applies to tourist vehicles.
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En el Impuesto sobre Sociedades, la amortización de un vehículo es deducible si se considera inmovilizado material y cumple con la depreciación efectiva, la inscripción contable, el devengo y la justificación documental. Respecto al IVA, los vehículos de turismo y similares presumen una afectación a la actividad del 50%, aunque el contribuyente puede acreditar un grado de utilización distinto. Para que la deducción sea válida, se debe poseer la factura original y acreditar la afectación mediante medios de prueba admitidos, no siendo suficiente la declaración-liquidación o la mera contabilización.
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