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V0253-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Pick-up vehicle deductibility depends on activity link and tourism status

A wine expert enquires about the deductibility under IRPF and IVA of a pick-up vehicle. The DGT states that, as a tourism vehicle, IVA deduction is presumed at 50%, and for IRPF, exclusive activity linkage is required.

The question raised

Deductibility in Personal Income Tax and VAT of the acquisition of a pick-up vehicle.

The DGT's ruling

Regarding VAT, passenger cars and "jeep" type vehicles carry a presumption of business use of 50%, unless a different degree is proven or it is a mixed vehicle intended for the transport of goods. Fuel and maintenance expenses are deductible according to their actual use in the activity. Regarding Personal Income Tax (IRPF), to deduct expenses and depreciation of a pick-up, it must be an asset used exclusively for the economic activity.

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