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V1295-18 17 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Deducting passenger car expenses requires exclusive use for economic activity

An architect has enquired about the deductibility of passenger car expenses and what evidence would prove professional use. The DGT has responded that, as it is not an exempted vehicle, it must be used exclusively for the business activity and must be recorded in the accounts.

The question raised

Deductibility of expenses derived from the purchase and maintenance of the vehicle, specifying the evidence that proves the exclusive use of the vehicle for the activity.

The DGT's ruling

The deduction of expenses for the acquisition, maintenance, or use of a passenger vehicle requires that it be an asset used for the activity. This implies that it must be recorded in the mandatory books and used exclusively for the economic activity, as passenger vehicles are not considered to be for incidental private use. Exclusive use may be proven by any means of evidence admitted in law.

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