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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

Cuestión planteada Deducibilidad en el IRPF y en IVA de las cuotas de renting derivadas del vehículo.

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