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V0671-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

To claim vehicle expenses, exclusive use in economic activity is required

A doctor asks whether he can deduct costs of a second vehicle if it is used exclusively for professional activity. The DGT responds that to claim expenses for a private vehicle, it must be directly linked to the activity and used exclusively for it.

The question raised

The question concerns the deduction in Personal Income Tax (IRPF) of expenses derived from the acquisition of the vehicle and from maintenance, repairs, fuel, and other associated expenses.

The DGT's ruling

The deduction of passenger car expenses requires that the vehicle be an asset assigned to the economic activity. As it is not an activity among the exceptions provided for in the Regulations, it is required that the vehicle be used exclusively for professional purposes. Ownership of another vehicle for private use does not, in itself, prove this exclusive use.

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