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A taxpayer inquired about the requirements for vehicle expenses to be deductible within their economic activity. The Directorate General for Taxes (DGT) ruled that the vehicle must be an asset assigned to the business, which requires accounting registration and exclusive use, subject to specific exceptions.
Cuestión planteada Qué requisitos debe cumplir para que los gastos relativos al vehículo tengan la consideración de deducibles en la determinación del rendimiento neto.
Para deducir gastos de adquisición, mantenimiento o utilización, el vehículo debe ser un elemento patrimonial afecto a la actividad, registrado en libros obligatorios y usado exclusivamente para la misma. No obstante, los vehículos mixtos para transporte de mercancías o los de agentes comerciales pueden permitir un uso privado siempre que sea accesorio y notoriamente irrelevante. En estos casos de excepción, solo serán deducibles los gastos que guarden correlación con los ingresos de la actividad.
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