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V1420-21 14 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Inability to deduct expenses for a passenger car with private use

A professional booking artists asks whether they can deduct expenses for a vehicle used for both business activities and personal purposes. The DGT rules that this is not possible because passenger cars do not benefit from the accessory use exception.

The question raised

Cuestión planteada Deducibilidad de la amortización, gastos y mantenimiento del vehículo.

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