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V0706-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción

50% VAT deduction presumption for tourist vehicles and exclusive IRPF allocation required

A valuation expert inquires about the VAT and IRPF deductibility of purchasing and maintaining a vehicle with accessory personal use. The DGT clarifies that a 50% VAT presumption applies to tourist vehicles, while IRPF requires exclusive allocation.

The question raised

Deductibility of the acquisition and maintenance of the vehicle for both VAT and Personal Income Tax purposes.

The DGT's ruling

Regarding VAT, passenger vehicles are subject to a presumption of 50% business use, although a different degree may be substantiated. Fuel and maintenance expenses are deductible based on their actual business use, regardless of the vehicle's acquisition. For Personal Income Tax (IRPF), to deduct expenses and depreciation, the vehicle must be an asset used for business purposes, which requires exclusive use for the activity, as passenger vehicles do not benefit from the exception for irrelevant ancillary use.

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