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The applicant enquires about the deductibility of VAT and the depreciation for Personal Income Tax (IRPF) purposes regarding a passenger car. The Directorate General for Tax Affairs (DGT) clarifies that for VAT, there is a presumption of 50% business use, whereas for IRPF, it is only deductible if the vehicle is used exclusively for business purposes.
Issue raised I. Deductibility of the amounts incurred by the acquisition of a passenger vehicle within the scope of Value Added Tax.
In VAT, passenger vehicles are presumed to be used for the activity at a rate of 50%, except for specific exceptions where the presumption is 100%. The taxable person must include the vehicle in their assets and accounting, and the deduction may be regularized if the actual use differs from the presumed use. In Personal Income Tax (IRPF), the vehicle is only considered used for the activity if it is used exclusively for the economic activity, as the consideration of accessory private use is not applicable to this type of asset. If the use is not exclusive, the depreciation is not deductible.
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