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A company asks whether it can deduct the full amount of renting payments for a motor vehicle and its VAT. The DGT responds that the expense is deductible in corporate tax if its use in the business activity is justified and accounting requirements are met, while VAT deduction depends on actual classification, assuming a 50% rate for motor vehicles.
Cuestión planteada Si bajo los supuestos expuestos la entidad consultante podría deducir el importe total de las cuotas mensuales a efectos del Impuesto sobre sociedades y el IVA soportado en las mismas.
En el Impuesto sobre Sociedades, el gasto de renting es deducible si se utiliza para la actividad, se inscribe contablemente, se imputa por devengo y se justifica documentalmente. En el IVA, una vez acreditada la afectación a la actividad, se presume un grado de afectación del 50% para vehículos de turismo, aunque se puede acreditar un porcentaje distinto. La deducción del IVA requiere poseer la factura original y cumplir los requisitos de la Ley del IVA.
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