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A construction professional enquires about the deductibility of VAT and IRPF for a mixed-use vehicle in a leasing arrangement. The DGT states that VAT is presumed deductible at 50%, while IRPF allows expenses only if the vehicle is used exclusively.
Cuestión planteada 1ª Deducibilidad en el IVA de las cuotas soportadas por la adquisición y gastos ocasionados por el vehículo mixto citado en la consulta.
En el IVA, los vehículos mixtos tienen una presunción de afectación del 50%, salvo que se acredite un grado distinto o sea un vehículo de la lista tasada para el 100%. Los gastos relacionados (combustible, reparaciones) se deducen según su afectación real a la actividad. En el IRPF, los gastos solo son deducibles si el vehículo es un elemento patrimonial afecto exclusivamente a la actividad, lo que no ocurre con vehículos mixtos que no transporten mercancías.
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