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V1446-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción del impuesto

VAT deduction for employee car park rentals and no species remuneration under collective use

A company asks whether it can deduct VAT on parking fees for its employees and whether this constitutes species remuneration. The DGT responds that VAT is deductible if the service serves business purposes and does not constitute species remuneration if the use is collective and indistinguishable.

The question raised

Question posed - Whether the Value Added Tax amounts charged by the lessor may be deducted by the consulting company.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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