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V2122-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Gastos of a tourist vehicle cannot be deducted if used for private purposes

A self-employed professional asks whether they can deduct vehicle expenses for delivering dental prostheses. The DGT responds that deduction is only possible if the vehicle is directly linked to the activity and used exclusively for it.

The question raised

Whether the expenses associated with said vehicle may be deducted in the Personal Income Tax.

The DGT's ruling

To deduct expenses for a passenger vehicle, it must be an asset assigned to the economic activity. As it is not an excepted activity, the assignment requires that the vehicle be used exclusively for professional activity. If the vehicle has a private use, it is not considered assigned and no expenses may be deducted.

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