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V1376-14 21 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · elementos patrimoniales afectos

A passenger vehicle may be considered an asset used for business if used for professional travel by commercial agents

A commercial agent has enquired whether their passenger vehicle can be considered an asset used for their economic activity. The DGT indicates that, as this is a legal exception, private use may be considered ancillary and clearly insignificant.

The question raised

Question posed: Requirements for a passenger vehicle to be considered an asset assigned to the taxpayer's economic activity for the purposes of Personal Income Tax.

The DGT's ruling

Vehicles intended for the professional travel of commercial agents are considered assets assigned to the activity if their private use is ancillary and notoriously irrelevant. Only expenses that bear a correlation to the income of the activity shall be deductible. The proof that private use is irrelevant is a matter of fact that must be established by the taxpayer.

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