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V2073-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación exclusiva

Vehicle expenses deductible only if exclusively tied to economic activity

A professional enquires about the deductibility of vehicle acquisition and maintenance, including leasing. The DGT responds that expenses can be deducted only if the vehicle is a patrimonial element exclusively linked to economic activity.

The question raised

Question posed: Deductibility in Personal Income Tax (IRPF) of the acquisition and maintenance of the vehicle.

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