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The taxpayer inquires whether expenses for a vehicle used in their wine production business are tax-deductible. The DGT clarifies that for VAT purposes, the deductibility of expenses such as fuel depends on their direct link to the business activity, whereas for Personal Income Tax (IRPF), passenger cars require exclusive use for the activity.
Question raised: Whether the expenses of the vehicle used for the activity of wine production and viticulture can be fully or partially deducted, both for VAT and for Personal Income Tax (IRPF).
En el IVA, la deducibilidad de combustible, reparaciones o peajes se desvincula de la afectación del vehículo y depende de que su consumo se afecte al desarrollo de la actividad. En el IRPF, para deducir gastos de un vehículo de turismo, este debe ser un elemento patrimonial afecto, lo que exige su uso exclusivo en la actividad económica. Esta afectación exclusiva debe acreditarse por medios de prueba admitidos en derecho.
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