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The consultant asks whether IVA can be deducted on a vehicle acquired before starting an industrial activity. The DGT responds that if the vehicle was purchased without the intention of using it professionally, the tax cannot be deducted, even if it is later used in the business.
Cuestión planteada 1ª Si podría deducir una parte de la cuota de IVA soportada en la adquisición del vehículo al no haber transcurrido cinco años desde su adquisición.
En el IVA, no es posible deducir las cuotas de un vehículo adquirido sin la intención de utilizarlo en la actividad empresarial, incluso si se afecta posteriormente. Una vez afecto, los gastos de mantenimiento (combustible, reparaciones) sí son deducibles según su uso. En IRPF, para deducir gastos y amortizaciones, el vehículo debe ser un elemento patrimonial afecto, exigiéndose uso exclusivo para turismos, salvo que sean vehículos mixtos destinados al transporte de mercancías.
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