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A farmer has requested a ruling regarding the deductibility of VAT and Income Tax (IRPF) for a pick-up vehicle. The DGT indicates that for VAT, a 50% business use presumption applies if the vehicle is classified as a passenger or mixed vehicle, whereas for Income Tax, exclusive business use is required.
Cuestión planteada Deducibilidad tanto en el IVA como en el IRPF de la mencionada adquisición.
En el IVA, los vehículos de turismo, mixtos o tipo 'jeep' tienen una presunción de afectación del 50%, pudiendo acreditarse un grado distinto. Los gastos de combustible y mantenimiento son deducibles si su consumo se afecta a la actividad. En el IRPF, para deducir gastos y amortizaciones, el vehículo debe ser un elemento patrimonial afecto exclusivamente a la actividad, al no ser uno de los casos exceptuados.
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