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V0840-22 20 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

IVA and IRPF deductibility of fuel costs depends on vehicle use and exclusive attribution requirement

A lawyer asks about the deductibility under IVA and IRPF of fuel expenses for his vehicle. The DGT responds that under IVA a 50% presumption of attribution applies to cars, whereas under IRPF exclusive attribution is required since the vehicle is not among the legally exempt types.

The question raised

Deductibility in VAT and Personal Income Tax (IRPF) of fuel expenses used in travels carried out in the development of the activity.

The DGT's ruling

Regarding VAT, fuel expenses are deductible if their consumption is applied to professional activity, applying the 50% presumption of application for passenger vehicles. Regarding Personal Income Tax (IRPF), to deduct acquisition, maintenance, or fuel expenses, the vehicle must be an asset applied to the activity, which requires exclusive use in the activity as it is not an exceptional case. The application must be proven by means admitted in Law.

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