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V0822-23 10 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación de elementos patrimoniales

Deductibility of vehicle expenses requires exclusive use for professional activity

A medical professional enquired whether the costs of acquiring and maintaining a vehicle are deductible. The Directorate General for Taxes (DGT) ruled that, for passenger vehicles, it is an essential requirement that the asset be used exclusively for economic activity.

The question raised

Question posed: Whether any expense for the acquisition and maintenance of the vehicle could be deducted under any of the forms of acquisition.

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