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A physician inquires whether they may deduct the purchase and maintenance expenses of an all-terrain vehicle for their professional activity. The DGT responds that this is only possible if the vehicle is an asset assigned to the activity and is used exclusively for said activity.
Question posed: Deductibility, under Personal Income Tax (IRPF), of expenses derived from the purchase and maintenance of an all-terrain vehicle.
To deduct expenses or depreciation of an all-terrain vehicle, it must be an asset assigned to the economic activity. As it is a "jeep" type vehicle, partial assignment is not permitted if it has private use; therefore, it must be used exclusively for professional activity. This exclusivity must be substantiated through means of proof admitted by law.
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