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V2119-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación a la actividad económica

Vehicle tourism expenses deductible only if exclusively used for economic activity

A computer professional enquires whether the cost of recharging an electric vehicle used for his business can be deducted. The DGT responds that, as it is a tourist vehicle, the expense is only deductible if it is exclusively used for economic activity.

The question raised

Whether it is possible to consider the electricity consumption derived from vehicle recharging as a deductible expense in Personal Income Tax (IRPF).

The DGT's ruling

To deduct expenses for a passenger vehicle, it must be an asset assigned to the economic activity. This requires it to be recorded in the accounting records and used exclusively for the activity, as passenger vehicles do not benefit from the exception for incidental use for private purposes. If the vehicle has mixed use, it is not considered assigned and no expenses may be deducted.

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