Skip to content
Back to index
V1953-22 14 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

100% VAT deduction allowed for commercial agents' rental vehicles

A company asks whether it can deduct VAT on rental vehicles for its sales agents and whether to apply availability or effective use criteria. The DGT states that vehicles used for professional travel by commercial agents are presumed to be allocated to business activity.

The question raised

Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas en dicho renting. En particular, si debe aplicarse un criterio de disponibilidad o de uso efectivo del vehículo.

Email
Contact