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V0894-23 18 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · afectación exclusiva

50% VAT deduction presumed for tourist vehicles unless proven otherwise

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.

The question raised

Deducibilidad en el IVA y en el IRPF del vehículo destinado exclusivamente a la actividad.

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