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A financial services company inquired about the deductibility of VAT on a vehicle purchased under the special regime for used goods and associated expenses. The DGT responds that purchases under this regime do not allow VAT deduction and that vehicle expenses depend on their allocation to the business activity.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por gastos relacionados con la utilización del mencionado vehículo en la actividad llevada a cabo por la consultante.
Las cuotas soportadas por la adquisición de bienes bajo el régimen especial de bienes usados no son deducibles. En cuanto a los vehículos de turismo, se presume una afectación del 50% a la actividad, salvo que pertenezcan a la lista tasada del artículo 95.3.2.ª. Los gastos directamente relacionados con el vehículo, como combustible o reparaciones, son deducibles siempre que su consumo se afecte al desarrollo de la actividad y se pueda probar su uso profesional. Si la actividad incluye operaciones exentas, se deberá aplicar la regla de prorrata para determinar la deducción.
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