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V0856-22 21 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · amortización

Car parking space amortisation in IRPF requires vehicle-specific use and exclusion of private use

An architect asks about deductibility in IRPF and VAT for a car parking space. The DGT states that IRPF amortisation depends on vehicle-specific use and the absence of private use, while VAT deduction depends on direct and exclusive use.

The question raised

Tributación en el IRPF y en el IVA de la adquisición de la plaza de garaje.

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