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V0760-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · elementos patrimoniales afectos

Motorcycle expenses are only deductible if used exclusively for economic activity

A legal professional enquired whether the purchase of a second-hand motorcycle could be deducted. The DGT ruled that to deduct expenses or depreciation, the vehicle must be an asset assigned to the business and used exclusively for its professional activities.

The question raised

Whether the purchase of the aforementioned motorcycle can be deducted as a tax-deductible expense.

The DGT's ruling

To deduct the expenses for the acquisition, maintenance, or use of a motorcycle, it must be an asset assigned to the economic activity. As it is not an excepted activity, the assignment requires that the vehicle be used exclusively for the activity and be recorded in the mandatory books. The purchase amount for depreciation purposes must include the Property Transfer Tax.

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