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V1529-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · autocaravana

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.

The question raised

For the purposes of Value Added Tax and Personal Income Tax, the deductibility of expenses relating to a motorhome is questioned, including fuel, repairs, and other associated expenses and, where applicable, what documentation is required to prove exclusive use for the activity.

The DGT's ruling

Regarding VAT, a motorhome is not considered a passenger car; therefore, the 50% presumption does not apply, and deduction is determined according to its intended professional use. Fuel and repair expenses are deductible if they are allocated to the activity. Regarding Personal Income Tax (IRPF), it must be an asset allocated to the activity that is necessary for said activity, and may be deducted if private use is ancillary and irrelevant. The allocation must be proven by means admitted in law, and accounting records or tax returns alone are insufficient.

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