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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.
Cuestión planteada Deducibilidad de los gastos derivados de dicha operación, así como de los gastos derivados de la tenencia del vehículo tanto en IVA como en el IRPF.
En el IVA, los vehículos de turismo tienen una presunción de afectación del 50% una vez acreditada su uso profesional, pudiendo probarse un grado distinto. Los gastos relacionados como combustible o reparaciones son deducibles según su relación con la actividad. En el IRPF, para que los costes de adquisición y uso sean deducibles, el vehículo debe estar afectado exclusivamente a la actividad, salvo en los casos de vehículos mixtos, de transporte de viajeros, enseñanza de conductores, agentes comerciales o de cesión onerosa.
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