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V1529-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IVA · deducción de cuotas

VAT deductibility of a motorhome depends on professional use, not the 50% presumption

A commercial agent asks whether VAT on a motorhome and its expenses (fuel, repairs) for exclusive professional use can be deducted. The DGT responds that, as it is not a tourist vehicle, the 50% presumption does not apply, and professional use must be proven.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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