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The consultant asks about the deductibility in IRPF and VAT of vehicles used in a car rental business. The DGT states that for VAT, a 50% tax incidence is presumed for passenger vehicles, but in car rental cases, a higher degree of activity incidence can be proven. For IRPF, expenses are deductible even with accessory private use.
Cuestión planteada Deducibilidad en el IRPF y en el IVA de la adquisición y mantenimiento de los vehículos que se destinen al alquiler.
En el IVA, para turismos se presume una afectación del 50%, aunque si se destina exclusivamente al alquiler se puede acreditar un grado superior. Los gastos de combustible y mantenimiento se deducen según su afectación real a la actividad. En el IRPF, al ser vehículos destinados a la cesión de uso con habitualidad y onerosidad, los gastos y amortizaciones son deducibles aunque tengan un uso privado accesorio y notoriamente irrelevante.
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