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A self-employed taxi driver enquires whether they can depreciate the cost of a garage space for IRPF purposes excluding VAT, and if they can deduct said tax. The DGT rules that IRPF depreciation depends on the asset being used exclusively for the business activity, while VAT deduction requires proof of professional use.
Cuestión planteada 1ª Posibilidad de considerar la plaza de garaje destinada a guardar el vehículo como elemento afecto y amortizar el precio de adquisición sin incluir el IVA.
Para amortizar la plaza de garaje en IRPF, esta debe estar afecta a la actividad de autotaxi y no destinarse a necesidades particulares, al ser un elemento indivisible. Respecto al IVA, las cuotas soportadas podrán deducirse si se utilizará previsiblemente en la actividad empresarial. El grado de afectación debe acreditarse por cualquier medio admitido en derecho, no siendo suficiente la declaración-liquidación ni la mera contabilización.
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