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V0233-20 4 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renting

VAT and IRPF deductibility in car leasing: 50% presumption and exclusive allocation required

A photographer asks about the deductibility in IRPF and VAT of lease payments for a vehicle. The DGT clarifies that a 50% presumption of VAT applicability applies to tourist vehicles, while for IRPF, exclusive allocation is required.

The question raised

Deductibility in Personal Income Tax (IRPF) and VAT of renting installments derived from the vehicle.

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