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A query was raised regarding whether the purchase and maintenance costs of a vehicle can be deducted within an economic activity. The Directorate General for Taxes (DGT) ruled that to deduct these expenses, the vehicle must be an asset assigned to the business, which requires its exclusive use for that activity.
Cuestión planteada A los efectos de la determinación de los rendimientos de actividades económicas, deducibilidad de los gastos derivados de la compra y mantenimiento de un vehículo utilizado en la actividad.
Para deducir gastos de adquisición, mantenimiento o utilización de vehículos, estos deben ser elementos patrimoniales afectos a la actividad. Esto requiere que el vehículo esté registrado en los libros obligatorios y se utilice de forma exclusiva para la actividad económica. Los automóviles de turismo no se consideran de uso accesorio o irrelevante para necesidades privadas, por lo que si se usan para fines particulares, no son deducibles. La afectación exclusiva puede acreditarse por medios de prueba admitidos en derecho, pero no basta con tener otro vehículo.
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