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V1171-19 28 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

VAT and IRPF deductibility for vehicles in leasing: 50% presumption and exclusive allocation requirement

An architect asks about the deductibility of VAT and IRPF for a vehicle leased for professional use. The DGT clarifies that a 50% VAT presumption applies to cars, while IRPF requires exclusive allocation to allow deductions.

The question raised

Deductibility of expenses derived from said operation, as well as expenses derived from the ownership of the vehicle, both for VAT and for Personal Income Tax (IRPF).

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