Skip to content
Back to index
V1554-21 25 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Matriculation not required on fuel invoices for VAT deduction

A plumber asks whether he can deduct VAT and IRPF from fuel invoices for his van workshop if the vehicle registration is not listed. The DGT replies that registration is not mandatory on invoices, but including it helps justify allocating the expense to business activity.

The question raised

Whether fuel invoices received can be deducted for both VAT and Personal Income Tax (IRPF) purposes.

The DGT's ruling

To deduct VAT, fuel invoices must comply with the requirements of Article 6 of the Invoicing Regulations, without the vehicle registration number being mandatory. The deductibility of VAT depends on whether the consumption is applied to the development of the activity. For Personal Income Tax (IRPF), the expense is deductible if it is linked to the activity, has correct temporal imputation, and is justified by an invoice. The registration number may serve as a justifying element of the application to the activity, but its absence does not prevent the deduction if the link is proven by other means.

Book your free first meeting