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V0937-25 27 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Vehicle use for private purposes prevents deduction of fuel and parking costs

A doctor asks whether fuel and parking costs for a private car used to travel to appointments can be deducted. The DGT responds that, as it is a private vehicle, it must be exclusively used for business purposes to allow deduction of expenses.

The question raised

Deduction in the Personal Income Tax (IRPF) of expenses derived from the use of the vehicle (gasoline or parking).

The DGT's ruling

To deduct expenses for a passenger vehicle, it must be an asset assigned to the economic activity. As this is not one of the legal exceptions, if the vehicle is also used for private needs, it is not considered assigned and no expenses may be deducted. Exclusive assignment must be proven through means of evidence admitted in law.

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