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A self-employed person asks whether they can deduct 100% of VAT and IRPF on a mixed-use vehicle purchased for their business. The DGT responds that, since the vehicle is not used for transporting goods, the full attribution presumption does not apply and professional use must be proven.
Cuestión planteada Deducción tanto en IVA como en el IRPF del nuevo vehículo afecto al 100%.
En el IVA, los vehículos mixtos solo presumen una afectación del 100% si se destinan efectivamente al transporte de mercancías; de lo contrario, se presume el 50%. El consultante puede acreditar un grado distinto, pero no basta con la declaración-liquidación o la contabilidad. En el IRPF, para deducir gastos de un vehículo, este debe ser un elemento patrimonial afecto, y los vehículos mixtos no gozan de la excepción de uso accesorio si no transportan mercancías.
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