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A self-employed professional inquires whether they can deduct VAT on expenses related to a vehicle that is not owned by them, but has been provided free of charge by a relative. The Directorate-General for Taxes (DGT) rules that such VAT can be deducted, provided that the vehicle's use for professional activities can be proven.
Question posed: Whether the expenses specific to the vehicle are deductible despite not being the owner, in this case, the percentage of deductibility and the method of documenting them.
El hecho de que el vehículo no sea propiedad del profesional no impide la deducción del IVA de los bienes y servicios relacionados (combustible, reparaciones, etc.), siempre que se cumplan los requisitos de afectación a la actividad. Para vehículos de turismo, se presume un grado de afectación del 50%, aunque el profesional puede acreditar un porcentaje distinto. La deducibilidad de los gastos de mantenimiento y explotación debe desvincularse de la adquisición del propio vehículo y depender de su relación con las operaciones gravadas.
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