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A professional sought clarification regarding the deductibility of VAT and Income Tax (IRPF) for vehicle and travel expenses. The Directorate General for Tax Laws (DGT) ruled that VAT deductibility for fuel depends on its use for business purposes, whereas for Income Tax, vehicle expenses are only deductible if the vehicle is used exclusively for professional activities.
Cuestión planteada Deducibilidad en el IVA e IRPF de los gastos derivados de la utilización del vehículo y del resto de gastos citados vinculados a los desplazamientos que realiza.
Para el IVA, el combustible es deducible si se afecta al desarrollo de la actividad y se regulariza si varía el uso. Los gastos de hostelería y viajes solo son deducibles en el IVA si son gastos fiscalmente deducibles en el IRPF. En el IRPF, el vehículo de turismo solo permite deducir amortización y gastos si su uso es exclusivo para la actividad; si tiene uso particular, no es afecto y no es deducible. Otros gastos de desplazamiento (comidas, hoteles) son deducibles en el IRPF si están vinculados a la obtención de ingresos y cumplen los requisitos legales.
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