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V0701-26 30 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

IVA deductions allowed for vehicles purchased before starting driving school activity

A physical person starting a driving school asks whether IVA on a vehicle purchased before commencing the activity can be deducted. The DGT responds that deductions are possible for amounts paid before the activity begins, provided there is an intention to use them for the professional activity.

The question raised

Deductibility of Value Added Tax amounts incurred in the acquisition of the vehicle.

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