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A professional asked whether fuel and maintenance costs of a private car used for professional trips could be deducted. The DGT responds that, as it is a private vehicle, it must be exclusively allocated to business activity to allow any expense to be deducted.
Question posed: Deduction in the Personal Income Tax (IRPF) of expenses derived from the use of the vehicle (gasoline and maintenance).
To deduct expenses for a passenger vehicle, it must be an asset assigned to the economic activity. As it is not an activity among the legal exceptions, simultaneous use for private purposes prevents such assignment, which makes the deduction of expenses impossible. Exclusive assignment must be proven through means of evidence admitted in law.
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