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The taxpayer inquires about the deductibility of vehicle acquisition (via renting or leasing) and subsequent sale for Personal Income Tax (IRPF) and VAT purposes. The Directorate General for Taxes (DGT) clarifies that for IRPF, deduction requires exclusive use for the business activity, whereas for VAT, there is a presumption of 50% business use.
Cuestión planteada Deducibilidad en el IRPF e IVA de la adquisición del vehículo teniendo en cuenta la posibilidad de adquirirlo por renting o leasing. Tratamiento fiscal en el IRPF e IVA de la venta del vehículo que pretende transmitir.
Para deducir gastos de vehículos de turismo en IRPF, el bien debe ser un elemento patrimonial afecto, lo que requiere uso exclusivo en la actividad y registro contable. En el caso de renting o leasing, la deducibilidad de las cuotas sigue las reglas del Impuesto sobre Sociedades. En el IVA, los vehículos de turismo tienen una presunción de afectación del 50%, salvo excepciones que permiten el 100%. La venta de un vehículo con afectación parcial del 50% solo tributa por esa mitad en el IVA.
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