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An electrical installations professional inquired whether they could deduct 100% of the VAT on a vehicle and if loan interest could be deducted for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that for passenger cars, the VAT deduction is presumed to be 50%, and for expenses to be deductible for Income Tax, the vehicle must be used exclusively for the business activity.
Cuestión planteada 1ª Derecho a la deducción del 100% del IVA soportado en la compra del vehículo.
Para vehículos de turismo, una vez acreditada la afectación a la actividad, se presume un grado de afectación del 50%, salvo que se trate de los casos de afectación total del artículo 95.3.2 de la LIVA. El consultante puede acreditar un grado de utilización distinto, superior o inferior, pero la declaración-liquidación o la simple contabilización no son medios de prueba suficientes. En cuanto al IRPF, la deducción de gastos requiere que el vehículo sea un elemento patrimonial afecto, lo que exige uso exclusivo en la actividad al no ser un caso de uso privado accesorio.
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