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The consultant asks about VAT and IRPF deductibility of a vehicle used exclusively in business via leasing. The DGT states that a 50% presumption of taxation applies to tourist vehicles for VAT, while for IRPF, exclusive business use is required for deductibility.
Cuestión planteada Deducibilidad en el IVA y en el IRPF del vehículo destinado exclusivamente a la actividad.
En el IVA, los vehículos de turismo tienen una presunción de afectación del 50%, aunque el sujeto pasivo puede acreditar un grado distinto. Los gastos relacionados (combustible, reparaciones) se deducen según su propia relación con la actividad. En el IRPF, para que los costes de un vehículo sean deducibles, este debe ser un elemento patrimonial afecto exclusivamente a la actividad económica, salvo excepciones legales.
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