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A real estate company asks whether car rental expenses are fully deductible in income tax and VAT. The DGT responds that rental expenses are deductible in income tax if registration, liability, and justification requirements are met, while VAT deduction for cars is presumed at 50% unless proven otherwise.
Cuestión planteada Dadas las circunstancias de uso del vehículo, si la factura que emita la empresa que suministre el renting será deducible al 100% en relación con el Impuesto sobre Sociedades y con el Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, el renting es deducible siempre que se cumplan las condiciones de inscripción contable, imputación por devengo, justificación documental y no sea un gasto no deducible. En el IVA, la afectación de turismos se presume en un 50%, pudiendo acreditarse un grado distinto. Los gastos relacionados (combustible, reparaciones, etc.) dependen de su propia afectación a la actividad y no del grado de afectación del vehículo.
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