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V1675-19 8 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

50% VAT deduction presumption for tourist vehicles after proving activity affiliation

A laundry business owner inquires about VAT and IRPF deductibility of a commercial vehicle derived from tourism. The DGT clarifies rules on activity affiliation and VAT deductibility based on vehicle type.

The question raised

Deductibility of VAT and Personal Income Tax (IRPF) regarding the acquisition and maintenance of the aforementioned vehicle.

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