Skip to content
Back to index
V1685-19 8 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

To deduct expenses for a passenger vehicle, exclusive use for the activity is required

An insurance agent inquires whether they can deduct the purchase and maintenance expenses of their passenger vehicle. The DGT responds that, as it is not a transport or commercial representation activity with exceptions, the vehicle must be exclusively assigned to the economic activity.

The question raised

Question raised: Deductibility in Personal Income Tax (IRPF) of expenses derived from the purchase and maintenance of the vehicle.

The DGT's ruling

To deduct expenses or depreciation of a passenger vehicle, it must be an asset assigned to the economic activity. As it is not one of the legal exceptions, it is required that the vehicle be used exclusively for professional purposes. This exclusive assignment may be proven through the means of evidence admitted by law.

Email
Contact