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A taxpayer engaged in agricultural and hospitality activities has requested clarification regarding the VAT deductibility of an off-road vehicle and its maintenance. The DGT ruled that a 50% presumption of business use applies to passenger cars and that fuel is subject to a separate deductibility treatment.
Question posed: Deduction of Value Added Tax incurred in the acquisition of the vehicle.
The acquisition of passenger vehicles and their trailers carries a presumption of use for business purposes of 50%. The right to deduct VAT on fuel or repairs is independent of the vehicle's business use and depends on its actual use in the activity. If a different degree of utilization is proven than the one applied, the corresponding adjustment must be made. In the event of performing activities in differentiated sectors, the deduction regime for differentiated sectors shall apply.
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