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V0543-20 6 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

IVA deductible for mixed vehicle used in goods transport

The consultant asks whether VAT on the purchase and maintenance of a van for commercial use is deductible. The DGT responds that, as a mixed vehicle used for goods transport, its full allocation to commercial activity may be presumed.

The question raised

Question raised 1st VAT deductibility of the acquisition and maintenance of the van.

The DGT's ruling

For passenger motor vehicles, the law presumes a 50% business use allocation, but mixed vehicles intended for the transport of goods have a presumption of 100% business use allocation. Fuel and maintenance expenses are deductible if their consumption is allocated to the development of the activity and their professional use is proven. The deductibility of these expenses is decoupled from the allocation of the vehicle itself and depends on its relationship with the taxable operations.

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