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A carrier inquired about the VAT and Income Tax (IRPF) deductibility of a vehicle purchased to access a concrete mixer and serve as a mobile workshop. The Directorate General for Tax (DGT) ruled that it is not deductible for Income Tax purposes as it is not used exclusively for the business activity, and it outlines the rules for VAT deduction.
Cuestión planteada Deducibilidad tanto en el IVA como en el IRPF de la mencionada adquisición.
En el IVA, la deducción depende de acreditar la afectación a la actividad; para vehículos de turismo se presume un 50% de afectación, salvo que sean vehículos mixtos destinados al transporte de mercancías, en cuyo caso la presunción es del 100%. En el IRPF, para deducir gastos de un vehículo de turismo, este debe ser un elemento patrimonial afecto de forma exclusiva a la actividad, no siendo deducible el uso para desplazamientos entre el domicilio y el lugar de trabajo.
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