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A professional has requested clarification regarding the deductibility of VAT on vehicles and the deductibility of subsistence and vehicle expenses for Personal Income Tax (IRPF). The Directorate-General for Tax (DGT) clarifies the rules regarding the presumption of business use for VAT and the specific conditions for business use for IRPF purposes.
Cuestión planteada I. A efectos del Impuesto sobre el Valor Añadido, se pide que se determinen las deducciones que el consultante podrá aplicar en cada una de sus actividades como consecuencia de la adquisición y utilización de los vehículos referidos.
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