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A taxpayer inquired whether they could deduct motorcycle expenses from their Personal Income Tax (IRPF) for visiting clients in their role as a commercial representative. The Directorate General for Tax Administration (DGT) ruled that this is possible provided the vehicle is used exclusively for the business activity and the expenses are directly correlated with income generation.
Cuestión planteada Posibilidad de deducir en el IRPF los gastos derivados de la utilización de la motocicleta.
La motocicleta se considera afecta a la actividad económica si se utiliza exclusivamente en ella, permitiéndose el uso privado siempre que sea accesorio y notoriamente irrelevante, al ser la actividad de representante una excepción. Solo serán deducibles los gastos que guarden debida correlación con los ingresos de la actividad. La acreditación de que el uso privado es accesorio es una cuestión de hecho que debe probar el contribuyente.
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