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V1613-21 28 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción

Difficulty in claiming VAT and IRPF for a quad: must prove use in business, no 50% presumption applies

A bricklaying professional asks about the deductibility of VAT and IRPF for a quad (ATV). The DGT states that, due to its recreational or sporting nature, no presumption of business use applies and the taxpayer must prove necessity and exclusive use.

The question raised

Cuestión planteada Deducibilidad en el IVA y en el IRPF de dicha adquisición.

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