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A company inquired whether it could deduct 100% of the VAT on a motorhome and its maintenance costs on the basis that they were used for business purposes. The Directorate General for Taxes (DGT) ruled that there is no legal presumption of 50% or 100% business use for motorhomes; therefore, any deduction will depend on proving its professional use.
Cuestión planteada Deducción de las cuotas del IVA soportadas por la adquisición del vehículo afecto a sus actividades y si es posible aplicar la deducción del 100% de dichas cuotas, así como a los gastos de consumo y mantenimiento de dicho vehículo, al estar afectado al 100 por cien a la actividad de la empresa.
La autocaravana no está incluida en la presunción de afectación del 50% ni en los supuestos de afectación del 100% del artículo 95 de la Ley 37/1992. Por tanto, su IVA será deducible únicamente en la medida en que se utilice en el desarrollo de la actividad empresarial, debiendo acreditarse dicho grado de utilización por cualquier medio de prueba admitido en derecho. El derecho a deducir el IVA de gastos relacionados, como combustible o reparaciones, es independiente de la afectación del vehículo y depende de su relación con las operaciones gravadas del sujeto pasivo.
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