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A professional seeks clarification regarding the deductibility of VAT, Personal Income Tax (IRPF), and financial expenses related to a passenger car. The Directorate-General for Tax (DGT) rules that there is a presumption of 50% business use for VAT purposes, and for IRPF, expenses are only deductible if the vehicle is used exclusively for the professional activity.
Cuestión planteada Determinar la deducibilidad de los gastos derivados de la compra del vehículo en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas, especificando si en la determinación del rendimiento neto de la actividad económica del consultante serían deducibles los gastos financieros asociados a la compra de dicho vehículo.
En el IVA, los vehículos de turismo tienen una presunción de afectación del 50% a la actividad, salvo que se acredite un grado de utilización diferente. En el IRPF, para deducir amortizaciones y gastos de uso, el vehículo debe ser un elemento afecto utilizado exclusivamente en la actividad económica. Los gastos financieros del préstamo solo serán deducibles en IRPF si el vehículo se utiliza exclusivamente para la actividad y respetando los límites del Impuesto sobre Sociedades.
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