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A technical architect inquired whether the purchase and maintenance costs of a passenger car used in their professional activity could be deducted. The Directorate General for Taxes (DGT) ruled that to deduct these expenses, the vehicle must be an asset assigned to the activity and used exclusively for its purposes.
Question raised: Deductibility of expenses derived from the purchase and maintenance of the vehicle.
To deduct expenses for the acquisition, maintenance, or use of a passenger vehicle, it must be an asset used for the economic activity. As it is not a vehicle among the legal exceptions, it is required that its use be exclusive to the activity, which implies that it must be recorded in the mandatory books and have no private use. This exclusive use can be proven by means of evidence admitted in law, but the communication of use for business purposes is not sufficient.
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